Treasury Regulations · 26 CFR
§ 1.72-3. Excludable amounts not income.
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. § 72
Cite as 26 CFR § 1.72-3
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. § 72
- Length
- 50 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
In general, amounts received under contracts described in paragraph (a)(1) of § 1.72-2 are not to be included in the income of the recipient to the extent that such amounts are excludable from gross income as the result of the application of section 72 and the regulations thereunder.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Specifically Included in Gross Income
Nearby sections
- § 1.71-1T Alimony and separate maintenance payments (temporary).
- § 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
- § 1.72-1 Introduction.
- § 1.72-2 Applicability of section.
- § 1.72-3 Excludable amounts not income.
- § 1.72-4 Exclusion ratio.
- § 1.72-5 Expected return.
- § 1.72-6 Investment in the contract.
- § 1.72-7 Adjustment in investment where a contract contains a refund feature.