1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 11
  6. § 1.6102-1

View all text of Subjgrp 11 [§ 1.6102-1 - § 1.6115-1]

§ 1.6102-1 - Computations on returns or other documents.

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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6102-1