Implements § 2663Open in workspace
Reg. § 26.2663-1 Recapture tax under section 2032A.
26 CFR § 26.2663-1eCFR, current through 2026-07-14
See 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 .
Source: decipher.legal/cfr/26/26.2663-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14