Source: https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-6102.html
Timestamp: 2019-07-18 10:51:44
Document Index: 500402890

Matched Legal Cases: ['§ 6102', '§ 6102', '§ 6102', '§ 6102', '§ 6102', '§ 6102']

26 U.S.C. § 6102 - U.S. Code Title 26. Internal Revenue Code § 6102 | FindLaw
26 U.S.C. § 6102 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6102. Computations on returns or other documents
(a) Amounts shown on internal revenue forms. --The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either--
(b) Election not to use whole dollar amounts. --Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a).
(c) Inapplicability to computation of amount. --The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
Read this complete 26 U.S.C. § 6102 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6102. Computations on returns or other documents on Westlaw