26 C.F.R. § 26.2663-1 Recapture tax under section 2032A.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
§ 26.2663-1 Recapture tax under section 2032A.
