Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6102 | Computations on returns or other documents | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 61 | INFORMATION AND RETURNS | 6102 | 26 U.S.C. § 6102 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6102 | data/legal/raw/us/code/title-26/usc26.xml | d927372b12949f7949e227ba56c4b2636d6a409daaaaab77b451b0a76830a3cc | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 82796aaefa2fbb86732b374817045b19bec73624bb719c37dffc0a6563532eca | 2026-07-04 | official |
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26 U.S.C. § 6102 - Computations on returns or other documents
Text
(a) Amounts shown on internal revenue forms The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
(1) the fractional part of a dollar shall be disregarded; or
(2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
(b) Election not to use whole dollar amounts Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a).
(c) Inapplicability to computation of amount The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.