Keyed to § 642Open in workspace
Reg. § 1.642(a)(3)-3 Cross reference.
26 CFR § 1.642(a)(3)-3eCFR data as of 2026-07-14
See 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.
Official eCFR text of § 1.642(a)(3)-3
Source: decipher.legal/cfr/26/1.642(a)(3)-3 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14