Implements § 665Open in workspace
Reg. § 1.665(b)-3 Exclusions under section 663(a)(1).
26 CFR § 1.665(b)-3eCFR, current through 2026-07-14
Subpart D (section and following), part I, subchapter J, chapter 1 of the Code, has no application to an amount which qualifies as an exclusion under section , relating to gifts, bequests, etc.
Source: decipher.legal/cfr/26/1.665(b)-3 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14