Versions of 26 CFR 1.861-3 - Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends on LawServer 2024 26 CFR 1.861-3 – Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends 2023 26 CFR 1.861-3 – Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends 2022 26 CFR 1.861-3 – Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends 2021 26 CFR 1.861-3 – Dividends 2015 26 CFR 1.861-3 – Dividends 2014 26 CFR 1.861-3 – Dividends 2010 26 CFR 1.861-3 – Dividends 2009 26 CFR 1.861-3 – Dividends