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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6102-1

§ 1.6102-1. Computations on returns or other documents.

38 words·~1 min read·/us/cfr/t26/s§ 1.6102-1·

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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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§ 1.6102-1
Computations on returns or other documents.
Treas. Dec.T.D. 6500
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