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§ 1.1-3 Change in rates applicable to taxable year.

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Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX > PART 1—INCOME TAXES > Normal Taxes and Surtaxes

This text was captured on Sep 22, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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]

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