# Treas. Reg. § 1.642(a)(3)-3: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.642(a)(3)-3>. Interprets 26 U.S.C. § 642.

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.