§ 1.6102-1 Computations on returns or other documents.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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).

[T.D. 6500, 25 FR 12137, Nov. 26, 1960]

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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