§ 1.642(a)(3)-3 Cross reference.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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