StacksVerified U.S. regulatory reference

26 CFR §1.6102-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).