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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.1-3

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

43 words·~1 min read·/us/cfr/t26/s§ 1.1-3·

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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]
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  • T.D. 6500
  • T.D. 7117
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§ 1.1-3
Change in rates applicable to taxable year.
Treas. Dec.T.D. 6500
Treas. Dec.T.D. 7117
Cites 2Cited by 0 across 0 sources
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