Editorial Notes
Amendments
1986—Puspan. L. 99–514 amended section generally, substituting provisions relating to taxable amount in case of a taxable termination for former provisions which authorized the Secretary to promulgate regulations. See section 2663 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
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 Puspan. L. 99–514, set out as a note under section 2601 of this title.