Treasury Regulations · 26 CFR
§ 1.665(b)-3. Exclusions under section 663(a)(1).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 665(b)
Cite as 26 CFR § 1.665(b)-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 665(b)
- Length
- 33 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969
Nearby sections
- § 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 foreign trusts; in general.
- § 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
- § 1.665(b)-3 Exclusions under section 663(a)(1).
- § 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
- § 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.