Home › CFR › Title 26 › Part 26 › §26.2663-126 CFR §26.2663-1 — -1 Recapture tax under section 2032A.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkSee § 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.