Treasury Regulations (26 C.F.R.)
26 CFR § 1.6102-1
Computations on returns or other documents.
Official textecfr.govlast amended
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]
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In this part (40 sections)
- 1.6073-3 · Short taxable years.
- 1.6073-4 · Extension of time for filing declarations by individuals.
- 1.6074-1 · Time and place for filing declarations of estimated income…
- 1.6074-2 · Time for filing declarations by corporations in case of a…
- 1.6074-3 · Extension of time for filing declarations by corporations.
- 1.6081-1 · Extension of time for filing returns.
- 1.6081-2 · Automatic extension of time to file certain returns filed by…
- 1.6081-3 · Automatic extension of time for filing corporation income…
- 1.6081-4 · Automatic extension of time for filing individual income tax…
- 1.6081-5 · Extensions of time in the case of certain partnerships,…
- 1.6081-6 · Automatic extension of time to file estate or trust income…
- 1.6081-7 · Automatic extension of time to file Real Estate Mortgage…
- 1.6081-8 · Extension of time to file certain information returns.
- 1.6081-9 · Automatic extension of time to file exempt or political…
- 1.6081-10 · Automatic extension of time to file withholding tax return…
- 1.6081-11 · Automatic extension of time for filing certain employee…
- 1.6091-1 · Place for filing returns or other documents.
- 1.6091-2 · Place for filing income tax returns.
- 1.6091-3 · Filing certain international income tax returns.
- 1.6091-4 · Exceptional cases.
- 1.6102-1 · Computations on returns or other documents.
- 1.6107-1 · Tax return preparer must furnish copy of return or claim for…
- 1.6107-2 · Form and manner of furnishing copy of return and retaining…
- 1.6109-1 · Identifying numbers.
- 1.6109-2 · Tax return preparers furnishing identifying numbers for…
- 1.6115-1 · Disclosure requirements for quid pro quo contributions.
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.