{"data":{"id":"us/26-cfr-1.665-b-3","jurisdiction":"us","citation":"26 CFR 1.665(b)-3","heading":"(b)-3 Exclusions under section 663(a)(1).","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"26fe4f9ea7cdae9d243c7de5a76ebbfd1decd191d5e4de4072f583387a121cfc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.665-b-2","next":"us/26-cfr-1.665-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}