CFR /  Title 26  /  Part 1  /  Sec. 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 Sec. 301.6102-1 of this chapter (Regulations on Procedure and Administration). [T.D. 6500, 25 FR 12137, Nov. 26, 1960]