Treasury Regulations, Subchapter A, Sec. 1.861-3T
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Sec. 1.861-3T Dividends (temporary)
(a)(1) [Reserved] For further guidance, see §1.861–3(a)(1).
(2) Dividend from a domestic corporation. A dividend described in this paragraph (a)(2) is a dividend from a domestic corporation other than a corporation which has an election in effect under section 936. See paragraph (a)(5) of this section for the treatment of certain dividends from a DISC or former DISC.
(a)(3) through (c) [Reserved] For further guidance, see §1.861–3(a)(3) through (c).
(d) Effective date. This section shall apply for taxable years ending after October 22, 2004.
[T.D. 9194, 70 FR 18928, Apr. 11, 2005]
