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Index  » Subchapter B  » Reg. 26.2663-1

Reg. 26.2663-1
Recapture tax under section 2032A

January 14, 2024

§ 26.2662-1 « Browse » § 26.2663-2

See related I.R.C. 2663

Treas. Reg. § 26.2663-1.  Recapture tax under section 2032A

See ยง 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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