26 U.S.C. § 7504

Title 26 Chapter 77 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 7501
§ 7502
§ 7503
§ 7504
§ 7505
§ 7506
§ 7507
§ 7508
§ 7508A
§ 7509
§ 7510
§ 7511
§ 7512
§ 7513
§ 7514
§ 7515
§ 7516
§ 7517
§ 7518
§ 7519
§ 7520
§ 7521
§ 7522
§ 7523
§ 7524
§ 7525
§ 7526
§ 7526A
§ 7527
§ 7528
§ 7529

§ 7504. Fractional parts of a dollar

The Secretary may by regulations provide that in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any tax imposed by this title, a fractional part of a dollar shall be disregarded, unless it amounts to 50 cents or more, in which case it shall be increased to 1 dollar.

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