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 2015-04-01.

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

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code

Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 26 after this date.

  • 2015-08-07; vol. 80 # 152 - Friday, August 7, 2015
    1. 80 FR 47430 - Guidance Under Section 529A: Qualifies ABLE Programs; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correction to a notice of proposed rulemaking and notice of public hearing.
      Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, are still being accepted and must be received by September 21, 2015.
      26 CFR Parts 1, 25, 26, and 301