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2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 64 - COLLECTION (§§ 6301 - 6365)
Subchapter B - Receipt of Payment (§§ 6311 - 6317)
Section 6313 - Fractional parts of a cent
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter B - Receipt of Payment Sec. 6313 - Fractional parts of a cent |
Contains | section 6313 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX, §1906(a)(19), Oct. 4, 1976, 90 Stat. 1825. |
Statutes at Large Reference | 90 Stat. 1825 |
Public Law References | Public Law 94-455 |
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Receipt of Payment - 26 U.S.C. § 6313 (2012)
§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.)
Amendments1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.
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