United States Code

USC most recently checked for updates: Mar 25, 2023

§ 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.

(Aug. 16, 1954, ch. 736,
cite as: 26 USC 6313