StacksVerified U.S. federal law reference

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

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.