When fractional part of a cent may be disregarded—for wages paid prior to 1987.
In paying contributions to a Federal Reserve bank or branch, a State may disregard a fractional part of a cent unless it amounts to one-half cent or more, in which case it shall be increased to one cent. Fractional parts of a cent shall be used in computing the total of contributions.
Title 20 published on 2012-04-01
The following are only the Rules published in the Federal Register after the published date of Title 20.
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This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.