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

§ 1.642(a)(3)-3 — Cross reference.

26 CFR § 1.642(a)(3)-3
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.642(a)(3)-3 (Cross reference.) 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)-3 (2026).

Text

§ 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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Cite This Page — Counsel Stack

Bluebook (online)
26 C.F.R. § 1.642(a)(3)-3, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.642(a)(3)-3.
View on eCFR ↗