OAKMOREL Forensic Intelligence // [email protected]
► 26 U.S.C. § 6102 26 u.s.c. · information and returns · title 26
26 U.S.C. § 6102
Computations on returns or other documents
Title 26 USC
● ACTIVE
Ch. 61
Jurisdiction Federal — United States
Chapter INFORMATION AND RETURNS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-7644DE
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter B - Miscellaneous Provisions Sec. 6102 - Computations on returns or other documents From the U.S. Government Publishing Office, www.gpo.gov

§6102. Computations on returns or other documents

(a) Amounts shown on internal revenue forms The 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 Notes

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

Source: uscode.house.gov — public domain Official Source ↗
► ROOT-LD ENTITY DATA machine-readable · federation graph · v1.0
Federation ID
OM-USC26-SEC-7644DE
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
75ef3e10c4cec8de...
Source Verified
✓ TRUE
Semantic Edges
PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 6102 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
► NAVIGATE CORPUS title 26 · internal revenue code
← 26 U.S.C. § 6101 26 U.S.C. § 6103 →
Chapter 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 6102
Status
● ACTIVE
Chapter
61 — INFORMATION AND RETURNS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-7644DE
Root-LD Spec
v1.0
► Forensic Services
Procurement fraud, platform integrity, litigation support. First conversation free.
► CONTACT OAKMOREL →
↑↓ Scroll ENTER Select ESC Exit
Internal Revenue Code — 26 U.S.C. § 6102