Internal Revenue Code · 26 U.S.C.
§ 6313. Fractional parts of a cent
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6313
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 59 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6313
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.