26 C.F.R. § 1.6102-1 Computations on returns or other documents.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Miscellaneous Provisions
§ 1.6102-1 Computations on returns or other documents.