{"data":{"id":"us/20-cfr-345.117","jurisdiction":"us","citation":"20 CFR 345.117","heading":"When fractional part of cent may be disregarded.","body":"In the payment of employers' contributions to the Board 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.","path":["Title 20—Employees' Benefits","CHAPTER II—RAILROAD RETIREMENT BOARD","SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT","PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS","Subpart B—Reporting and Collecting Contributions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"4e2a9b21c447d67f38d004fb2cdd520a8bb1cb0f881cc1330fba73d5faaff54a","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-345.116","next":"us/20-cfr-345.118"},"notice":"GroundRules: Original legal text. Not legal advice."}