Prior Provisions
A prior section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 409]; Dec. 31, 1970, [Pub. L. 91–614, title I, § 102(b)(3)], [84 Stat. 1841]; Oct. 4, 1976, [Pub. L. 94–455, title XX, § 2002(c)(2)], [90 Stat. 1855]; Nov. 6, 1978, [Pub. L. 95–600, title VII, § 702(k)(1)(B)], [92 Stat. 2932], related to tenancies by the entirety in real property, prior to repeal applicable to gifts made after Dec. 31, 1981, by [Pub. L. 97–34, title IV, § 403(c)(3)(B)], (e)(2), Aug. 13, 1981, [95 Stat. 302], 305.
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].