1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
  5. 26 CFR § 26.2663-1
26 CFR § 26.2663-1
Recapture tax under section 2032A
June 25, 2020
CFR

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.

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§ 26.2642-2 Valuation
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§ 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States

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