U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 61— INFORMATION AND RETURNS › Subchapter Subchapter B— Miscellaneous Provisions

26 U.S.C. § 6102

Computations on returns or other documents

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar
(a) Amounts shown on internal revenue formsThe Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—(1) the fractional part of a dollar shall be disregarded; or(2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.(b) Election not to use whole dollar amounts

Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a).

(c) Inapplicability to computation of amount

The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.

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

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Smith v. United States, 475 F. Supp. 2d 1 (D.D.C. 2006).
Sort: Relevance Newest Treatment
Smith v. United States, 475 F. Supp. 2d 1 (D.D.C. 2006). “26 U.S.C. § 6102 (a)(1), by disclosing confidential income tax return information to persons not statutorily authorized to receive such information; 2.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.