[Code of Federal Regulations] [Title 26, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.34-6] [Page 106] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY PART 1--INCOME TAXES--Table of Contents Sec. 1.34-6 Dividends received after December 31, 1964. In the case of dividends received after December 31, 1964, section 34 and the regulations issued thereunder do not apply. [T.D. 6777, 29 FR 17807, Dec. 16, 1964]