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