Implements § 1Open in workspace
Reg. § 1.1-3 Change in rates applicable to taxable year.
26 CFR § 1.1-3eCFR, current through 2026-07-14
For computation of the tax for a taxable year during which a change in the tax rates occurs, see section and the regulations thereunder.
[T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated by T.D. 7117, 36 FR 9397, May 25, 1971]