26 C.F.R. § 1.1-3 Change in rates applicable to taxable year.
Title 26 - Internal Revenue
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. [T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated by T.D. 7117, 36 FR 9397, May 25, 1971]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Normal Taxes and Surtaxes
§ 1.1-3 Change in rates applicable to taxable year.
