26 CFR · Internal Revenue
§ 1.642(a)(3)-1 — Dividends received by an estate or trust.
26 CFR § 1.642(a)(3)-1
This text of 26 C.F.R. § 1.642(a)(3)-1 (Dividends received by an estate or trust.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.642(a)(3)-1 (2026).
Text
§ 1.642(a)(3)-1 Dividends received by an estate or trust.
An estate or trust is allowed a credit against the tax for dividends received on or before December 31, 1964 (see section 34), only for so much of the dividends as are not properly allocable to any beneficiary under section 652 or 662. Section 642(a)(3), and this section do not apply to amounts received as dividends after December 31, 1964. For treatment of the credit in the hands of the beneficiary see § 1.652(b)-1.
[T.D. 6777, 29 FR 17808, Dec. 16, 1964]
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Related
Nearby Sections
11
§ 1.641(b)-3
Termination of estates and trusts.§ 1.641(c)-0
Table of contents.§ 1.641(c)-1
Electing small business trust.§ 1.642(a)(1)-1
Partially tax-exempt interest.§ 1.642(a)(2)-1
Foreign taxes.§ 1.642(a)(3)-1
Dividends received by an estate or trust.§ 1.642(a)(3)-2
Time of receipt of dividends by beneficiary.§ 1.642(a)(3)-3
Cross reference.§ 1.642(b)-1
Deduction for personal exemption.§ 1.642(c)-0
Effective dates.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.642(a)(3)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.642(a)(3)-1.