
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2663]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
            CHAPTER 13--TAX ON GENERATION-SKIPPING TRANSFERS
 
                      Subchapter G--Administration
 
Sec. 2663. Regulations

    The Secretary shall prescribe such regulations as may be necessary 
or appropriate to carry out the purposes of this chapter, including--
        (1) such regulations as may be necessary to coordinate the 
    provisions of this chapter with the recapture tax imposed under 
    section 2032A(c),
        (2) regulations (consistent with the principles of chapters 11 
    and 12) providing for the application of this chapter in the case of 
    transferors who are nonresidents not citizens of the United States, 
    and
        (3) regulations providing for such adjustments as may be 
    necessary to the application of this chapter in the case of any 
    arrangement which, although not a trust, is treated as a trust under 
    section 2652(b).

(Added Pub. L. 99-514, title XIV, Sec. 1431(a), Oct. 22, 1986, 100 Stat. 
2729; amended Pub. L. 100-647, title I, Sec. 1014(g)(10), Nov. 10, 1988, 
102 Stat. 3565.)


                               Amendments

    1988--Par. (3). Pub. L. 100-647 added par. (3).


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 effective, except as otherwise 
provided, as if included in the provision of the Tax Reform Act of 1986, 
Pub. L. 99-514, to which such amendment relates, see section 1019(a) of 
Pub. L. 100-647, set out as a note under section 1 of this title.


                             Effective Date

    Section applicable to generation-skipping transfers (within the 
meaning of section 2611 of this title) made after Oct. 22, 1986, except 
as otherwise provided, see section 1433 of Pub. L. 99-514, set out as a 
note under section 2601 of this title.
