26 C.F.R. § 1.642(a)(3)-1. - § 1.642(a)(3)-1 Dividends Received by an Estate or Trust.

Current as of January 1, 1970

Section 1.642(a)(3)-1 - § 1.642(a)(3)-1 Dividends Received by an Estate or Trust.Section 1.642(a)(3)-1 - § 1.642(a)(3)-1 Dividends Received by an Estate or Trust.

Section 1.642(a)(2)-1 - § 1.642(a)(2)-1 Foreign Taxes.Section 1.642(a)(3)-2 - § 1.642(a)(3)-2 Time of Receipt of Dividends by Beneficiary.

§ 1.642(a)(3)-1 Dividends received by an estate or trust.

An estate or trust is allowed a credit against the tax for dividends received on or before December 31, 1964 (see section 34), only for so much of the dividends as are not properly allocable to any beneficiary under section 652 or 662. Section 642(a)(3), and this section do not apply to amounts received as dividends after December 31, 1964. For treatment of the credit in the hands of the beneficiary see § 1.652(b)-1.

[T.D. 6777, 29 FR 17808, Dec. 16, 1964]

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