{"data":{"id":"us/26-cfr-1.6102-1","jurisdiction":"us","citation":"26 CFR 1.6102-1","heading":"-1 Computations on returns or other documents.","body":"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).","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":"d15258eedee876fbbe1abe28769f38ded13daaa09b39820d613f64d0b5e74c40","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6091-4","next":"us/26-cfr-1.6107-1"},"notice":"GroundRules: Original legal text. Not legal advice."}