StacksVerified U.S. regulatory reference

26 CFR §1.665(b)-3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.