[USC02] 26 USC 6313: Fractional parts of a cent
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26 USC 6313: Fractional parts of a cent Text contains those laws in effect on January 24, 2021
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter B-Receipt of Payment

§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 .)

Amendments

1976-Pub. L. 94–455 struck out "not payable by stamp" after "title".