26 CFR § 1.6102-1 - Computations on returns or other documents.
§ 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]