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U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 64—COLLECTION (§§ 6301—6361_to_6365) > Subchapter B—Receipt of Payment (§§ 6311—6317) > § 6313. Fractional parts of a cent
§ 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.