Code of Federal Regulations · Section
§ 345.117 — When Fractional Part Of Cent May Be Disregarded
20 C.F.R. § 345.117
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In the payment of employers' contributions to the Board 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.
Authorizing Statute
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Duties and powers of Board45 U.S.C. § 362