26 C.F.R. § 1.861-3T   Dividends (temporary).


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Determination of Sources of Income

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§ 1.861-3T   Dividends (temporary).

(a)(1) [Reserved] For further guidance, see §1.861–3(a)(1).

(2) Dividend from a domestic corporation. A dividend described in this paragraph (a)(2) is a dividend from a domestic corporation other than a corporation which has an election in effect under section 936. See paragraph (a)(5) of this section for the treatment of certain dividends from a DISC or former DISC.

(a)(3) through (c) [Reserved] For further guidance, see §1.861–3(a)(3) through (c).

(d) Effective date. This section shall apply for taxable years ending after October 22, 2004.

[T.D. 9194, 70 FR 18928, Apr. 11, 2005]

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