and inserting 1014(g) . (c) Effective date The amendments made by this section shall apply to transfers after the date of the enactment of this Act. (d) No inference No inference may be drawn from the amendments made by this section with respect to the application of section 1014 of the Internal Revenue Code of 1986 to property described in subsection (f) of such section (as added by subsection (a)) which was transferred on or before the date of enactment of this Act. 6. Limitation on discounts