26 CFR 1.1-3

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.1-3, § 1.1-3 Change in rates applicable to taxable year, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108640
Permanent ID: ys:prov:108640@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.