Home/CFR/Title 26/Part 1/§ 1.642(a)(3)-3
26 CFR · Internal Revenue

§ 1.642(a)(3)-3 — Cross reference.

eCFR · current through Aug 10, 2026
§ 1.642(a)(3)-3 Cross reference. 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.

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Related

§ 1.642
26 C.F.R. § 1.642
§ 1.683-2
26 C.F.R. § 1.683-2

Nearby Sections

11
§ 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.
§ 1.642(c)-1
Unlimited deduction for amounts paid for a charitable purpose.
§ 1.642(c)-2
Unlimited deduction for amounts permanently set aside for a charitable purpose.
§ 1.642(c)-3
Adjustments and other special rules for determining unlimited charitable contributions deduction.
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