{"data":{"id":"us/26-cfr-1.1-3","jurisdiction":"us","citation":"26 CFR 1.1-3","heading":"-3 Change in rates applicable to taxable year.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"68dc62fe2f3aa1763c8c8dece1b638a27219fedba54ba3bd234c3416f15bd321","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1-2","next":"us/26-cfr-1.1-h-1"},"notice":"GroundRules: Original legal text. Not legal advice."}