Treasury Regulations · 26 CFR
§ 1.6102-1. Computations on returns or other documents.
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. § 6102
Cite as 26 CFR § 1.6102-1
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
- Issued under
- 26 U.S.C. § 6102
- Length
- 38 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations 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.
- Issued by T.D. 6500 (25 FR 12137)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous Provisions
Nearby sections
- § 1.6102-1 Computations on returns or other documents.
- § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
- § 1.6109-1 Identifying numbers.
- § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.