1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - Estates, Trusts, and Beneficiaries
  7. 26 CFR § 1.642(a)(3)-3
26 CFR § 1.642(a)(3)-3
Cross reference
June 25, 2020
CFR

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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§ 1.642(a)(3)-2 Time of receipt of dividends by beneficiary
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§ 1.642(b)-1 Deduction for personal exemption

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