United States Code · Section
§ 6313 — Fractional Parts Of A Cent
26 U.S.C. § 6313
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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.
Implementing Regulations
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§ 40.168 Remittance with return.27 C.F.R. § 40.168
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§ 41.115 Remittance with return.27 C.F.R. § 41.115
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§ 70.62 Fractional parts of a cent.27 C.F.R. § 70.62
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§ 70.63 Computations on returns or other documents.27 C.F.R. § 70.63