Title 26

SECTION 1.665(b)-3

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

§ 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.

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