{"data":{"id":"us/26-u.s.c.-7504","jurisdiction":"us","citation":"26 U.S.C. § 7504","heading":"Fractional parts of a dollar","body":"The Secretary may by regulations provide that in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any tax imposed by this title, a fractional part of a dollar shall be disregarded, unless it amounts to 50 cents or more, in which case it shall be increased to 1 dollar.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 77—MISCELLANEOUS PROVISIONS"],"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":"f51e022fe57cde1da50d3ac80cdbcc4cbb0825cb13ae3b78c75d6bc83b61a83b","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7503","next":"us/26-u.s.c.-7505"},"notice":"GroundRules: Original legal text. Not legal advice."}