The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including—
such regulations as may be necessary to coordinate the provisions of this chapter with the recapture tax imposed under section 2032A(c),
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
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).
Pub. L. 99–514, title XIV, § 1431(a)100 Stat. 2729Pub. L. 100–647, title I, § 1014(g)(10)102 Stat. 3565(Added , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 100–6471988—Par. (3). added par. (3).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date
section 2611 of this titlesection 1433 of Pub. L. 99–514section 2601 of this titleSection applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .