Title 26
SECTION 26.2663-1
26.2663-1 Recapture tax under section 2032A.
§ 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.