26 C.F.R. § 1.1-3

Change in rates applicable to taxable year.

Last amended: 2016Year: 2026Length: 43 wordsOfficial source

Cite as 26 C.F.R. § 1.1-3 (2026)

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]
26 C.F.R. § 1.1-3: Change in rates applicable to taxable year. | Justis AI