26 CFR 1.642(a)(3)-3

§ 1.642(a)(3)-3 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.642(a)(3)-3, § 1.642(a)(3)-3 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110570
Permanent ID: ys:prov:110570@1
SHA-256: 315e1faee1ce508049037e89b32c12064b7b41b7044340249d851c28c41f00cc

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.