26 C.F.R. § 1.642(a)(3)-3 Cross reference.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES
Estates, Trusts, and Beneficiaries
§ 1.642(a)(3)-3 Cross reference.
