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

§ 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.

Title 26 published on 2013-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 26.

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United States Code