U.S. Code » Title 26 » Subtitle Subtitle B— Estate and Gift Taxes › Chapter CHAPTER 11— ESTATE TAX › Subchapter Subchapter A— Estates of Citizens or Residents › Part PART III— GROSS ESTATE

26 U.S.C. § 2046

Disclaimers

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For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518.

Notes of Decisions
Cited in 2 cases, 2009–2009 · leading case: Gaughan v. Edward Dittlof Revocable Trust (In Re Costas), 555 F.3d 790 (9th Cir. 2009).
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Gaughan v. Edward Dittlof Revocable Trust (In Re Costas), 555 F.3d 790 (9th Cir. 2009). “See 26 U.S.C. § 2046 . 7 . Although Butner , rather than Drye , provides the proper rule for application in the first instance, it should be noted that Drye may still hold relevance in the bankruptcy context.”
Gaughan v. Edward Dittlof Revocable Trust, 555 F.3d 790 (9th Cir. 2009). “See 26 U.S.C. § 2046 . 7 . Although Butner , rather than Drye , provides the proper rule for application in the first instance, it should be noted that Drye may still hold relevance in the bankruptcy context.”
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