26 CFR · Internal Revenue
§ 1.665(b)-3 — Exclusions under section 663(a)(1).
26 CFR § 1.665(b)-3
This text of 26 C.F.R. § 1.665(b)-3 (Exclusions under section 663(a)(1).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.665(b)-3 (2026).
Text
§ 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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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.665(b)-3, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.665(b)-3.