{"data":{"id":"us/26-cfr-301.6313-1","jurisdiction":"us","citation":"26 CFR 301.6313-1","heading":"-1 Fractional parts of a cent.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Collection"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b85a6188c51b8e9455609a4c37f7e60584ce152143ebd71af7d556fd30063a1a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6312-2","next":"us/26-cfr-301.6314-1"},"notice":"GroundRules: Original legal text. Not legal advice."}