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§ 1.642(a)(3)-3 Cross reference.

26 CFR 1.642(a)(3)-3

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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Estates, Trusts, and Beneficiaries
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  11. 26 CFR 1.642(a)(3)-3
Citation26 CFR 1.642(a)(3)-3
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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.