Fractional parts of a cent
26 U.S.C. § 6313
in effectIn 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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026