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

eCFR as of 2026-10-19 · Interprets § 2663

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.