Treasury Regulations, Subchapter A, Sec. 1.34-6
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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]
