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

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

§ 1.6102-1 Computations on returns or other documents.