§ 1.642(a)(3)-1. Dividends received by an estate or trust.

Other regulations under § 642

• § 1.642(a)(1)-1 Partially tax-exempt interest.
• § 1.642(a)(2)-1 Foreign taxes.
• § 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.
• § 1.642(c)-4 Nonexempt private foundations.
• § 1.642(c)-5 Definition of pooled income fund.
• § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
• § 1.642(c)-7 Transitional rules with respect to pooled income funds.
• § 1.642(d)-1 Net operating loss deduction.
• § 1.642(e)-1 Depreciation and depletion.
• § 1.642(f)-1 Amortization deductions.
• § 1.642(g)-1 Disallowance of double deductions; in general.
• § 1.642(g)-2 Deductions included.
• § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
• § 1.642(h)-2 Excess deductions on termination of an estate or trust.
• § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
• § 1.642(h)-4 Allocation.
• § 1.642(h)-5 Examples.
• § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
• § 1.642(i)-2 Definitions.
• § 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 34 Certain uses of gasoline and special fuels
• § 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• § 642 Special rules for credits and deductions

Regulations it cites

• § 1.652(b)-1 Character of amounts.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 16, 1964Issued by T.D. 6777 (29 FR 17808)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Estates, Trusts, and Beneficiaries

Nearby sections

• § 1.641(c)-0 Table of contents.
• § 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.