The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including-
26 U.S.C. § 2663
AMENDMENTS1988-Par. (3). Pub. L. 100-647 added par. (3).
EFFECTIVE DATE OF 1988 AMENDMENTAmendment 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 sectionof this title.
EFFECTIVE DATESection applicable to generation-skipping transfers (within the meaning of sectionof 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 of this title.
- The term "Secretary" means the Secretary of the Treasury or his delegate.