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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.6102-1: -1 Computations on returns or other documents.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For provisions with respect to the rounding off to whole-dollar amounts of money items on returns and accompanying schedules, see § 301.6102-1 of this chapter (Regulations on Procedure and Administration).

Collected 2026-08-27T02:25:11Z. Source file · JSON

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