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2020 US Code
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
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| 26 U.S.C. § 6313 (2020) |
| §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.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "not payable by stamp" after "title". |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 6313 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 90 Stat. 1825 |
| Public Law 94-455 |
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