26-U.S.C.-6313

§6313 – Fractional Parts of A Cent

Pathway

Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6313

Details

• Reference: Section 6313
• Legend: §6313 – Fractional Parts of A Cent
• USCode Year: 2013

Provision Content

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.)

Amendments

1976—Pub. L. 94–455 struck out not payable by stamp after title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6313, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6304 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6304, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-6306 in the Legal Encyclopedia: Tax Collection

In this entry about 26-U.S.C.-6306, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.

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