{"data":{"id":"us/26-u.s.c.-6313","jurisdiction":"us","citation":"26 U.S.C. § 6313","heading":"Fractional parts of a cent","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 64—COLLECTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"810a338322e7b6a41e3adaa46c72b9d20a7ba53fbb5c954b0c636690729fa98b","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6312","next":"us/26-u.s.c.-6314"},"notice":"GroundRules: Original legal text. Not legal advice."}