26 C.F.R. § 301.6313-1

Current through July 31, 2024

Section 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.

26 C.F.R. §301.6313-1