StacksVerified U.S. regulatory reference

26 CFR §1.642(a)(3)-3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.