FEDERAL · 26 U.S.C. · Chapter Subchapter B—Receipt of Payment
Fractional parts of a cent
26 U.S.C. § 6313
Title26 — Internal Revenue Code
ChapterSubchapter B—Receipt of Payment
This text of 26 U.S.C. § 6313 (Fractional parts of a cent) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6313.
Text
In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "not payable by stamp" after "title".
Amendments
1976—Pub. L. 94–455 struck out "not payable by stamp" after "title".
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Bluebook (online)
26 U.S.C. § 6313, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6313.