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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.665(b)-3: (b)-3 Exclusions under section 663(a)(1).

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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