26 USC § 2663 - Regulations

---
identifier: "/us/usc/t26/s2663"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2663 - Regulations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2663"
section_name: "Regulations"
chapter_number: 13
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
subchapter_number: "G"
subchapter_name: "Administration"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2729; amended Pub. L. 100–647, title I, § 1014(g)(10), Nov. 10, 1988, 102 Stat. 3565.)"
---


# § 2663. Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including—

**(1)** such regulations as may be necessary to coordinate the provisions of this chapter with the recapture tax imposed under section 2032A(c),

**(2)** 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

**(3)** 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).

---

**Source Credit**: (Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2729; amended Pub. L. 100–647, title I, § 1014(g)(10), Nov. 10, 1988, 102 Stat. 3565.)

## Editorial Notes

### Amendments

1988—Par. (3).  added par. (3).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment 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 applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as a note under .