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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 64
COLLECTION
subchapter B
Receipt of Payment
§ 6313
Fractional parts of a cent
notes
Fractional parts of a cent
U.S. Code
Notes
Editorial Notes
Amendments
1976—
Puspan. L. 94–455
struck out “not payable by stamp” after “title”.