---
kind: "section"
citation: "26 U.S.C. § 2663"
title: "26"
title_heading: "Internal Revenue Code"
number: "2663"
heading: "Regulations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2663"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 13 — Tax on Generation-Skipping Transfers"
  - "Subchapter G — Administration"
---

# §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)](/usc/26/2032A.md?p=c),
- (2) regulations (consistent with the principles of chapters [11](/usc/26/chstB/ch11.md) and [12](/usc/26/chstB/ch12.md)) providing for the application of this chapter in the case of [transferors](/usc/26/2652.md?p=a-1) 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](/usc/26/2652.md?p=b-1), is treated as a [trust](/usc/26/2652.md?p=b-1) under [section 2652(b)](/usc/26/2652.md?p=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.)

## Notes

### Editorial Notes

### Amendments

1988—Par. (3). Pub. L. 100–647 added par. (3).

### Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment 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 section 1 of this title.

### Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of 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 2601 of this title.