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

---
identifier: "/us/cfr/t26/s26.2663-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 26.2663-1 - Recapture tax under section 2032A."
title_number: 26
title_name: "Internal Revenue"
section_number: "26.2663-1"
section_name: "Recapture tax under section 2032A."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "26"
part_name: "GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805 and 26 U.S.C. 2663."
regulatory_source: "T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted."
cfr_part: "26"
---


# 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.