---
kind: "section"
citation: "26 U.S.C. § 6313"
title: "26"
title_heading: "Internal Revenue Code"
number: "6313"
heading: "Fractional parts of a cent"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6313"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter B — Receipt of Payment"
---

# §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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19), Oct. 4, 1976, 90 Stat. 1825.)

## Notes

### Editorial Notes

### Amendments

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