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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Normal Taxes and Surtaxes |
§ 1.1-3 - Change in rates applicable to taxable year.
Latest version.
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§ 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]