Treasury Regulations · 26 CFR
§ 26.2663-1. Recapture tax under section 2032A.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2663
Cite as 26 CFR § 26.2663-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2663
- Length
- 31 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 26 Generation-skipping transfer tax regulations under the tax reform act of 1986
Nearby sections
- § 26.2652-2 Special election for qualified terminable interest property.
- § 26.2653-1 Taxation of multiple skips.
- § 26.2654-1 Certain trusts treated as separate trusts.
- § 26.2662-1 Generation-skipping transfer tax return requirements.
- § 26.2663-1 Recapture tax under section 2032A.
- § 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.
- § 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 26.6060-1 Reporting requirements for tax return preparers.
- § 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.