Sec. 1.6102-1 Computations on returns or other documents.
For provisions with respect to the rounding off to whole-dollar amounts of money items on returns and accompanying schedules, see section 301.6102-1 of this chapter (Regulations on Procedure and Administration).
[Adopted by T.D. 6364, 24 FR 1178, Feb. 17, 1959; republished by T.D. 6500, 25 FR 12137, Nov. 26, 1960]