26 C.F.R. § 1.1-3

Current through October 31, 2024
Section 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.

26 C.F.R. §1.1-3

T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated by T.D. 7117, 36 FR 9397, May 25, 1971