Collapse to view only [§ 6312. Repealed.
- § 6311. Payment of tax by commercially acceptable means
- [§ 6312. Repealed.
- § 6313. Fractional parts of a cent
- § 6314. Receipt for taxes
- § 6315. Payments of estimated income tax
- § 6316. Payment by foreign currency
- § 6317. Payments of Federal unemployment tax for calendar quarter
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.
Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year.
The Secretary is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary may by regulations prescribe.
Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.