[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.642(a)(3)-3]

[Page 20]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.642(a)(3)-3  Cross reference.

    See Sec. 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.