26 U.S. Code § 2663 - Regulations
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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
Source(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.)
1988—Par. (3). Pub. L. 100–647added par. (3).
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647effective, 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) ofPub. L. 100–647, set out as a note under section 1 of this title.