U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 26.2663-1 - Recapture tax under section 2032A.

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.