[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.665(b)-3]

[Page 184]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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.