Statute · United States Code
26 U.S.C. § 6313 — Fractional parts of a cent
26 U.S.C. § 6313
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 6313 — Fractional parts of a cent is in force in the current edition of the Code, and nothing recorded condemns it.
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.