26 CFR 1.6102-1

§ 1.6102-1 Computations on returns or other documents.

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

Cite this

Citation: 26 CFR 1.6102-1, § 1.6102-1 Computations on returns or other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112224
Permanent ID: ys:prov:112224@1
SHA-256: d15258eedee876fbbe1abe28769f38ded13daaa09b39820d613f64d0b5e74c40

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Full text

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).

Legislative history

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