1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - miscellaneous provisions
  6. 26 CFR § 1.6102-1
26 CFR § 1.6102-1
Computations on returns or other documents
June 25, 2020
CFR

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]

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§ 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record

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