Title 26

SECTION 301.6313-1

301.6313-1 Fractional parts of a cent.

§ 301.6313-1 Fractional parts of a cent.

In the payment of any tax not payable by stamp, 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 one cent. Fractional parts of a cent shall not be disregarded in the computation of taxes.

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