26 C.F.R. § 1.1-3. - § 1.1-3 Change in Rates Applicable to Taxable Year.

Current as of January 1, 1970

Section 1.1-3 - § 1.1-3 Change in Rates Applicable to Taxable Year.Section 1.1-3 - § 1.1-3 Change in Rates Applicable to Taxable Year.

Section 1.1-2 - § 1.1-2 Limitation on Tax.Section 1.1(h)-1 - § 1.1(h)-1 Capital Gains Look-through Rule for Sales or Exchanges of Interests in a Partnership, S Corporation, or Trust.

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

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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