---
type: "LegalText"
title: "26 U.S.C. § 6313"
description: "Fractional parts of a cent"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "64"
chapter_name: "COLLECTION"
section: "6313"
citation: "26 U.S.C. § 6313"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6313"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "f3269d9e28b5524082f87d9d169aa454a5e7eb3a1cd15831a56ce58d80b0079e"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "9aebd7b52451527c18eb1c9928a6e13d3d2ec5e49f10d1e8f8ee3fff295472a4"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6313 - Fractional parts of a cent

## Text

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.

(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

Amendments1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.