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Index  » Subchapter F  » Reg. 301.6313-1

Reg. 301.6313-1
Fractional parts of a cent

January 1, 2023

§ 301.6312-2 « Browse » § 301.6314-1

See related I.R.C. 6313

Treas. Reg. § 301.6313-1.  Fractional parts of a cent

In the payment of any tax not payable by stamp, 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 one cent. Fractional parts of a cent shall not be disregarded in the computation of taxes.


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