26 C.F.R. § 1.861-3T Dividends (temporary).
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Determination of Sources of Income
§ 1.861-3T Dividends (temporary).