26 CFR 1.665(b)-3

§ 1.665(b)-3 Exclusions under section 663(a)(1).

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.665(b)-3, § 1.665(b)-3 Exclusions under section 663(a)(1), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110660
Permanent ID: ys:prov:110660@1
SHA-256: 26fe4f9ea7cdae9d243c7de5a76ebbfd1decd191d5e4de4072f583387a121cfc

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Full text

Subpart D (section 665 and following), part I, subchapter J, chapter 1 of the Code, has no application to an amount which qualifies as an exclusion under section 663(a)(1), relating to gifts, bequests, etc.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.