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Index  » Subtitle F  » Chapter 64  » Subchapter B  » I.R.C. 6313

I.R.C. 6313
Fractional parts of a cent

Current through February 18, 2024 (Pub. L. 118-39)

§ 6312 « Browse » § 6314

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I.R.C. § 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, 68A Stat. 778; Pub. L. 94–455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

Section Information

Editorial Notes


1976—Pub. L. 94–455 struck out "not payable by stamp" after "title".

Regulations for I.R.C. 6313 (Return to Top)

§ 301.6313-1Fractional parts of a cent

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