Annual edition
Subsec. (a). Pub. L. 100–647, §§1014(g)(1), 1018(u)(43), substituted "generation-skipping transfer" for "generation-skipping transfers" and "means" for "mean".
Source credit
Pub. L. 100–647, title I, §§1014(g)(1), (2), 1018(u)(43), Nov. 10, 1988, 102 Stat. 3562, 3592.
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Pub. L. 99–514 amended section generally, substituting provisions defining "generation-skipping transfers" and what that term does not include, for former provisions which defined "generation-skipping transfer", "transfer", and "generation-skipping trust", contained provisions to be used in determining the ascertainment of generation, and provided for a generation-skipping trust equivalent.
IRC → Source credit
amended Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2718
Oct 4, 1976 – Oct 22, 1986
Enacted · full text not held
Source credit
Added Pub. L. 94–455, title XX, §2006(a), Oct. 4, 1976, 90 Stat. 1882
