26 C.F.R. § 26.2663-1

Current through October 31, 2024

Section 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.

26 C.F.R. §26.2663-1