26 C.F.R. § 1.34-6 Dividends received after December 31, 1964.
Title 26 - Internal Revenue
In the case of dividends received after December 31, 1964, section 34 and the regulations issued thereunder do not apply. [T.D. 6777, 29 FR 17807, Dec. 16, 1964]
Title 26: Internal Revenue
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D
§ 1.34-6 Dividends received after December 31, 1964.
