Treasury Regulations (26 C.F.R.)
26 CFR § 1.642(a)(3)-3
Cross reference.
Official textecfr.govlast amended
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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In this part (40 sections)
- 1.636-1 · Treatment of production payments as loans.
- 1.636-2 · Production payments retained in leasing transactions.
- 1.636-3 · Definitions.
- 1.636-4 · Effective dates of section 636.
- 1.638-1 · Continental Shelf areas.
- 1.638-2 · Effective date.
- 1.639-1.640 · §§ 1.639-1.640 [Reserved]
- 1.641 · [Reserved]
- 1.641(a)-0 · Scope of subchapter J.
- 1.641(a)-1 · Imposition of tax; application of tax.
- 1.641(a)-2 · Gross income of estates and trusts.
- 1.641(b)-1 · Computation and payment of tax; deductions and credits of…
- 1.641(b)-2 · Filing of returns and payment of the tax.
- 1.641(b)-3 · Termination of estates and trusts.
- 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.
- 1.642(c)-1 · Unlimited deduction for amounts paid for a charitable…
- 1.642(c)-2 · Unlimited deduction for amounts permanently set aside for…
- 1.642(c)-3 · Adjustments and other special rules for determining…
- 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…
- 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…
- 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…
- 1.642(h)-4 · Allocation.
- 1.642(h)-5 · Examples.