26 CFR · Internal Revenue
§ 1.665(b)-3 — Exclusions under section 663(a)(1).
eCFR · current through Aug 3, 2026
§ 1.665(b)-3 Exclusions under section 663(a)(1).
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.
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26 C.F.R. § 1.665(b)-3 (Exclusions under section 663(a)(1).) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1.665
26 C.F.R. § 1.665
Nearby Sections
11
§ 1.664-4
Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.§ 1.665(a)-1
Undistributed net income.§ 1.665(b)-3
Exclusions under section 663(a)(1).§ 1.665(c)-2
Indirect payments to the beneficiary.§ 1.665(d)-1
Taxes imposed on the trust.§ 1.665(e)-1
Preceding taxable year.§ 1.665(e)-2
Application of separate share rule.