# 26 U.S.C. § 6313: Fractional parts of a cent

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6313>. Cite pinpoints as 26 U.S.C. § 6313(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6313-1](/26/reg/301.6313-1.md): Fractional parts of a cent. (interprets § 6313)

Derived from: 1939 § 56(g); 1939 § 1008(d); 1939 § 1420(d); 1939 § 1530(d); 1939 § 1605(e); 1939 § 3658

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 778
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1825