GroundRules
26 CFR 1.1-3: -3 Change in rates applicable to taxable year.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
For computation of the tax for a taxable year during which a change in the tax rates occurs, see section 21 and the regulations thereunder.
Collected 2026-08-27T02:25:11Z. Source file · JSON