# 26 CFR § 1.1-3: Change in rates applicable to taxable year

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1-3

## Section

- **Citation:** 26 CFR § 1.1-3
- **Heading:** Change in rates applicable to taxable year
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

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]

## Nearby sections

- [26 CFR § 1.1-2 § 1.1-2 Limitation on tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1-2.md)
- [26 CFR § 1.1-3 § 1.1-3 Change in rates applicable to taxable year.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1-3.md)
- [26 CFR § 1.1(h)-1 § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1(h)-1.md)
- [26 CFR § 1.1(i)-1T § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1(i)-1T.md)
- [26 CFR § 1.3-1 § 1.3-1 Application of optional tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.3-1.md)
- [26 CFR § 1.4-1 § 1.4-1 Number of exemptions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.4-1.md)
- [26 CFR § 1.4-2 § 1.4-2 Elections.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.4-2.md)
- [26 CFR § 1.4-3 § 1.4-3 Husband and wife filing separate returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.4-3.md)
- [26 CFR § 1.15-1 § 1.15-1 Changes in rate during a taxable year.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.15-1.md)
- [26 CFR § 1.21-4 § 1.21-4 Payments to certain related individuals.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.21-4.md)
- [26 CFR § 1.25-2T § 1.25-2T Amount of credit (Temporary).](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.25-2T.md)
- [26 CFR § 1.25A-4 § 1.25A-4 Lifetime Learning Credit.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.25A-4.md)
- [26 CFR § 1.25E-1 § 1.25E-1 Credit for previously-owned clean vehicles.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.25E-1.md)
- [26 CFR § 1.25E-3 § 1.25E-3 Transfer of credit.](https://www.frixlaw.com/law-library/statutes/ecfr-26-1.25E-3.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-1.1-3. Check the current official text before relying on it. Not legal advice.