26 U.S.C. § 6313

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

26 U.S.C. § 6313

Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "not payable by stamp" after "title".