26 CFR · Internal Revenue
§ 1.643(a)-7 — Dividends.
26 CFR § 1.643(a)-7
This text of 26 C.F.R. § 1.643(a)-7 (Dividends.) 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. § 1.643(a)-7 (2026).
Text
§ 1.643(a)-7 Dividends.
Dividends excluded from gross income under section 116 (relating to partial exclusion of dividends received) are included in distributable net income. For this purpose, adjustments similar to those required by § 1.643(a)-5 with respect to expenses allocable to tax-exempt income and to income included in amounts paid or set aside for charitable purposes are not made. See the regulations under section 642(c).
[T.D. 7357, 40 FR 23742, June 2, 1975]
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Related
§ 1.643
26 C.F.R. § 1.643
Nearby Sections
11
§ 1.643(a)-2
Deduction for personal exemption.§ 1.643(a)-3
Capital gains and losses.§ 1.643(a)-5
Tax-exempt interest.§ 1.643(a)-6
Income of foreign trust.§ 1.643(a)-7
Dividends.§ 1.643(b)-1
Definition of income.§ 1.643(b)-2
Dividends allocated to corpus.§ 1.643(c)-1
Definition of “beneficiary”.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.643(a)-7, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.643(a)-7.