§ 301.6313-1 Fractional parts of a cent.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “not payable by stamp” after “title”.
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.