# Treas. Reg. § 301.6313-1: Fractional parts of a cent.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6313-1>. Interprets 26 U.S.C. § 6313.

In the payment of any tax not payable by stamp, 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.