Treasury Regulations · 26 CFR
§ 1.642(a)(3)-3. Cross reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 642(a)(3)
Cite as 26 CFR § 1.642(a)(3)-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 642(a)(3)
- Length
- 30 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 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.