Treasury Regulations, Subchapter A, Sec. 1.1-3
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Sec. 1.1-3 Change in rates applicable to taxable year
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]
