Title 26 — Internal Revenue CodeRelease 119-73
§6313 Fractional parts of a cent
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment › § 6313
Full Legal Text
Title 26, §6313
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6313
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73