26 C.F.R. § 1.665(b)-3

Current through October 31, 2024

Section 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.

26 C.F.R. §1.665(b)-3