26 CFR 1.1-3 - Change in rates applicable to taxable year.

Regulations last checked for updates: Apr 30, 2024

Title 26 - Internal Revenue last revised: Jun 07, 2024

§ 1.1-3 - Change in rates applicable to taxable year.

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]

authority: Section 1.1(h)-1 also issued under 26 U.S.C. 1(h);

source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

cite as: 26 CFR 1.1-3