Current through Pub. L. 119-100Open in workspace

§ 6313 Fractional parts of a cent

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6313

Source: decipher.legal/usc/26/6313 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)