26 C.F.R. § 1.642(a)(3)-3. - § 1.642(a)(3)-3 Cross Reference.

Current as of January 1, 1970

Section 1.642(a)(3)-3 - § 1.642(a)(3)-3 Cross Reference.Section 1.642(a)(3)-3 - § 1.642(a)(3)-3 Cross Reference.

Section 1.642(a)(3)-2 - § 1.642(a)(3)-2 Time of Receipt of Dividends by Beneficiary.Section 1.642(b)-1 - § 1.642(b)-1 Deduction for Personal Exemption.

§ 1.642(a)(3)-3 Cross reference.

See § 1.683-2(c) for examples relating to the treatment of dividends received by an estate or trust during a fiscal year beginning in 1953 and ending in 1954.

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