27 C.F.R. § 70.62
Current through October 31, 2024
In the payment of any tax, 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.
27 C.F.R. §70.62
26 U.S.C. 6313