FEDERAL · 26 U.S.C. · Chapter 64
Fractional parts of a cent
Current through Pub. L. 119-102
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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26 U.S.C. § 6313 (Fractional parts of a cent) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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".