26 U.S.C. § 6313

Title 26Chapter 64Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 6301
§ 6302
§ 6303
§ 6304
§ 6305
§ 6306
§ 6307
§ 6311
§ 6312
§ 6313
§ 6314
§ 6315
§ 6316
§ 6317
§ 6320
§ 6321
§ 6322
§ 6323
§ 6324
§ 6324A
§ 6324B
§ 6325
§ 6326
§ 6327
§ 6330
§ 6331
§ 6332
§ 6333
§ 6334
§ 6335
§ 6336
§ 6337
§ 6338
§ 6339
§ 6340
§ 6341
§ 6342
§ 6343
§ 6344
§ 6365

§ 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.

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