Fabio
76b8ec33a7
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>
1.4 KiB
1.4 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 6313 | Fractional parts of a cent | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 64 | COLLECTION | 6313 | 26 U.S.C. § 6313 | 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/s6313 | data/legal/raw/us/code/title-26/usc26.xml | f3269d9e28b5524082f87d9d169aa454a5e7eb3a1cd15831a56ce58d80b0079e | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 9aebd7b52451527c18eb1c9928a6e13d3d2ec5e49f10d1e8f8ee3fff295472a4 | 2026-07-04 | official |
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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”.