26 C.F.R. § 1.6102-1   Computations on returns or other documents.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Miscellaneous Provisions

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§ 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]

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