View all text of Subjgrp 1 [§ 1.1-1 - § 1.4-4]
§ 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.
View all text of Subjgrp 1 [§ 1.1-1 - § 1.4-4]
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.