
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6313]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter B--Receipt of Payment
 
Sec. 6313. Fractional parts of a cent

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``not payable by stamp'' after 
``title''.
