# Treas. Reg. § 1.6102-1: Computations on returns or other documents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6102-1>. Interprets 26 U.S.C. § 6102.

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]