U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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.
Regulations most recently checked for updates: Aug 27, 2025
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.