# Treas. Reg. § 1.1-3: Change in rates applicable to taxable year.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1-3>. Interprets 26 U.S.C. § 1.

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]