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.
26 U.S. Code § 6102 - Computations on returns or other documents
(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—
(b) Election not to use whole dollar amounts
(c) Inapplicability to computation of amount