Treasury Regulations (26 C.F.R.)
26 CFR § 1.665(b)-3
Exclusions under section 663(a)(1).
Official textecfr.govlast amended
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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In this part (40 sections)
- 1.662(c)-4 · Illustration of the provisions of sections 661 and 662.
- 1.663(a)-1 · Special rules applicable to sections 661 and 662;…
- 1.663(a)-2 · Charitable, etc., distributions.
- 1.663(a)-3 · Denial of double deduction.
- 1.663(b)-1 · Distributions in first 65 days of taxable year; scope.
- 1.663(b)-2 · Election.
- 1.663(c)-1 · Separate shares treated as separate trusts or as separate…
- 1.663(c)-2 · Rules of administration.
- 1.663(c)-3 · Applicability of separate share rule to certain trusts.
- 1.663(c)-4 · Applicability of separate share rule to estates and…
- 1.663(c)-5 · Examples.
- 1.663(c)-6 · Effective dates.
- 1.664-1 · Charitable remainder trusts.
- 1.664-2 · Charitable remainder annuity trust.
- 1.664-3 · Charitable remainder unitrust.
- 1.664-4 · Calculation of the fair market value of the remainder…
- 1.665(a)-0 · Excess distributions by trusts; scope of subpart D.
- 1.665(a)-1 · Undistributed net income.
- 1.665(b)-1 · Accumulation distributions of trusts other than certain…
- 1.665(b)-2 · Exclusions from accumulation distributions in the case of…
- 1.665(b)-3 · Exclusions under section 663(a)(1).
- 1.665(c)-1 · Accumulation distributions of certain foreign trusts; in…
- 1.665(c)-2 · Indirect payments to the beneficiary.
- 1.665(d)-1 · Taxes imposed on the trust.
- 1.665(e)-1 · Preceding taxable year.
- 1.665(e)-2 · Application of separate share rule.
- 1.666(a)-1A · Amount allocated.
- 1.666(b)-1A · Total taxes deemed distributed.
- 1.666(c)-1A · Pro rata portion of taxes deemed distributed.
- 1.666(c)-2A · Illustration of the provisions of section 666 (a), (b),…
- 1.666(d)-1A · Information required from trusts.
- 1.666(a)-1 · Amount allocated.
- 1.666(b)-1 · Total taxes deemed distributed.
- 1.666(c)-1 · Pro rata portion of taxes deemed distributed.
- 1.666(c)-2 · Illustration of the provisions of section 666.
- 1.667-1 · Denial of refund to trusts.
- 1.667(a)-1A · [Reserved]
- 1.667(b)-1A · Authorization of credit to beneficiary for taxes imposed…
- 1.668(a)-1A · Amounts treated as received in prior taxable years;…
- 1.668(a)-2A · Allocation among beneficiaries; in general.