26 CFR 26.2663-1 - Recapture tax under section 2032A.

Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 26 [§ 26.2600-1 - § 26.7701-2]

§ 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.

authority: 26 U.S.C. 7805 and 26 U.S.C. 2663.

source: T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.

cite as: 26 CFR 26.2663-1