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. 73668A Stat. 778Pub. L. 94–455, title XIX, § 1906(a)(19)90 Stat. 1825(, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “not payable by stamp” after “title”.