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].
Extension of Time for Filing Return
[Pub. L. 111–312, title III, § 301(d)(2)], Dec. 17, 2010, [124 Stat. 3300], provided that: “In the case of any generation-skipping transfer made after December 31, 2009, and before the date of the enactment of this Act [Dec. 17, 2010], the due date for filing any return under section 2662 of the Internal Revenue Code of 1986 (including any election required to be made on such a return) shall not be earlier than the date which is 9 months after the date of the enactment of this Act.”