§ 6313. Fractional parts of a cent

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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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Public Law 94–455
To reform the tax laws of the United States

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

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§ 6313

Fractional parts of a cent

C.F.R.×4

Stat.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 778

Pub. L.Pub. L. 94–455, title XIX, § 1906(a)(19)

Stat.90 Stat. 1825

Pub. L.Pub. L. 94–455

Cites 5Cited by 5 across 2 sources