Treasury Regulations · 26 CFR
§ 1.1503-1. Computation and payment of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1503
Cite as 26 CFR § 1.1503-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- December 30, 1972 by T.D. 7244
- Issued under
- 26 U.S.C. § 1503
- Length
- 121 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
[T.D. 6500, 25 FR 12105, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7244 (37 FR 28897)
- Issued by T.D. 6500 (25 FR 12105)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Administrative Provisions and Other Rules
Nearby sections
- § 1.1502-96 Miscellaneous rules.
- § 1.1502-98 Coordination with sections 383 and 163(j).
- § 1.1502-99 Effective/applicability dates.
- § 1.1502-100 Corporations exempt from tax.
- § 1.1503-1 Computation and payment of tax.
- § 1.1503(d)-0 Table of contents.
- § 1.1503(d)-1 Definitions, special rules, and filings.
- § 1.1503(d)-2 Domestic use.
- § 1.1503(d)-3 Foreign use.