Reg. § 1.6102-1 Computations on returns or other documents.

26 CFR § 1.6102-1eCFR, current through 2026-07-14

For provisions with respect to the rounding off to whole-dollar amounts of money items on returns and accompanying schedules, see (Regulations on Procedure and Administration).

[T.D. 6500, 25 FR 12137, Nov. 26, 1960]