US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 6313: Fractional parts of a cent

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 64—COLLECTION

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection