{"data":{"id":"us/26-cfr-1.642-a-3-3","jurisdiction":"us","citation":"26 CFR 1.642(a)(3)-3","heading":"(a)(3)-3 Cross reference.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"315e1faee1ce508049037e89b32c12064b7b41b7044340249d851c28c41f00cc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.642-a-3-2","next":"us/26-cfr-1.642-b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}