26 U.S.C. § 6313Chapter 64
§6313. Fractional parts of a cent
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§6313. Fractional parts of a cent
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "not payable by stamp" after "title".
Legal Commentary (Cornell LII)
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
Last amended: December 31, 2024
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