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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7504. — Fractional parts of a dollar · Congress.wiki

U.S. Code/Title 26/§ 7504

Title 26

26

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26 U.S.C. § 7504.Chapter 77

§ 7504

Fractional parts of a dollar

Title 26

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Back to Chapter 77 Previous: § 7503 Next: § 7505

The Secretary may by regulations provide that in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any tax imposed by this title, a fractional part of a dollar shall be disregarded, unless it amounts to 50 cents or more, in which case it shall be increased to 1 dollar.

Release: pl-119-83 (2026-04-13)