Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 26 - PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
View all text of Part 26 [§ 26.2600-1 - § 26.7701-2]
§ 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.

authority: 26 U.S.C. 7805 and 26 U.S.C. 2663.
source: T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.
cite as: 26 CFR 26.2663-1
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