§6313 — Fractional parts of a cent
1 cases·1 distinguished
Statute Text — 26 U.S.C. §6313
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6313-1 Fractional parts of a cent
1 Citing Cases
Elaine Pagonis v. United States