Editorial Notes
Amendments
1988—Par. (3). Puspan. L. 100–647 added par. (3).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. 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 Puspan. L. 99–514, set out as a note under section 2601 of this title.