Statute

26 U.S.C. § 6313

Fractional parts of a cent

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Official notice

Editorial Notes Amendments 1976— Pub. L. 94–455 struck out “not payable by stamp” after “title”.

Statutory text

26 U.S.C. § 6313

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.