26 CFR 1.6102-1 - Computations on returns or other documents.

Regulations last checked for updates: May 24, 2025

Title 26 - Internal Revenue last revised: May 20, 2025

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

§ 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

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