26 C.F.R. § 26.2663-1

Recapture tax under section 2032A.

Last amended: 2015Year: 2026Length: 29 wordsOfficial source

Cite as 26 C.F.R. § 26.2663-1 (2026)

See § 26.2642-4(a)(4) for rules relating to the recomputation of the applicable fraction and the imposition of additional GST tax, if additional estate tax is imposed under section 2032A.
Cross-references to the CFR
26.2642-4
26 C.F.R. § 26.2663-1: Recapture tax under section 2032A. | Justis AI