Frix
Try Donna

Computations on returns or other documents

FederalStatutes

Ask Donna

How this section applies to your facts.

Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

the fractional part of a dollar shall be disregarded; or

( Aug. 16, 1954, ch. 736 , 68A Stat. 753 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.

Computations on returns or other documents · 26 U.S.C. § 6102 | Frix