{"identifier":"/us/usc/t26/s7504","title":26,"num":"\u00a7\u202f7504.","heading":"Fractional parts of a dollar","text":"\u00a7\u202f7504.\nFractional parts of a dollar\nThe 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.","url":"https://projectusc.org/usc/t26/s7504.html","content":[{"t":"sec","id":"/us/usc/t26/s7504","children":[{"t":"num","text":"\u00a7\u202f7504."},{"t":"heading","text":"Fractional parts of a dollar"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}