{"data":{"id":"us/26-cfr-26.2663-1","jurisdiction":"us","citation":"26 CFR 26.2663-1","heading":"-1 Recapture tax under section 2032A.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"276bbb5b288f4e077aef06b8fc7b5ed54cd30c65835e7be792a847415c153f82","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-26.2662-1","next":"us/26-cfr-26.2663-2"},"notice":"GroundRules: Original legal text. Not legal advice."}