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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-26.2663-1>. Interprets 26 U.S.C. § 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.