26 C.F.R. § 301.6313-1. - § 301.6313-1 Fractional Parts of a Cent.

Current as of May 27, 2026

Section 301.6313-1 - § 301.6313-1 Fractional Parts of a Cent.Section 301.6313-1 - § 301.6313-1 Fractional Parts of a Cent.

Section 301.6312-2 - § 301.6312-2 Certain Treasury Savings Notes Acceptable in Payment of Certain Internal Revenue Taxes.Section 301.6314-1 - § 301.6314-1 Receipt for Taxes.

§ 301.6313-1 Fractional parts of a cent.

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.

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