26 C.F.R. § 1.6102-1. - § 1.6102-1 Computations on Returns or Other Documents.

Current as of January 1, 1970

Section 1.6102-1 - § 1.6102-1 Computations on Returns or Other Documents.Section 1.6102-1 - § 1.6102-1 Computations on Returns or Other Documents.

Section 1.6091-4 - § 1.6091-4 Exceptional Cases.Section 1.6107-1 - § 1.6107-1 Tax Return Preparer Must Furnish Copy of Return or Claim for Refund to Taxpayer and Must Retain a Copy or Record.

§ 1.6102-1 Computations on returns or other documents.

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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