§ 26.2663-1 Recapture tax under section 2032A.
26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986 · 2026 edition · updated 2026-10-04 · United States
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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