26 C.F.R. § 1.665(b)-3. - § 1.665(b)-3 Exclusions Under Section 663(a)(1).

Current as of January 1, 1970

Section 1.665(b)-3 - § 1.665(b)-3 Exclusions Under Section 663(a)(1).Section 1.665(b)-3 - § 1.665(b)-3 Exclusions Under Section 663(a)(1).

Section 1.665(b)-2A - § 1.665(b)-2a Special Rules for Accumulation Distributions Made in Taxable Years Beginning Before January 1, 1974.Section 1.665(c)-1 - § 1.665(c)-1 Accumulation Distributions of Certain Foreign Trusts; in General.

§ 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.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.