GroundRules
← Search the law
Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.642(a)(3)-3: (a)(3)-3 Cross reference.

Read at publisher ↗
Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

Browse this collection