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26 U.S. Code 6102 - Computations on returns or other
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
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memorandum
Section 6102(b) and the accompanying regulations provide that that a taxpayer may elect not to use whole dollar amounts by reporting all amounts in full,
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2011 Publication 334
Dec 21, 2011 the exact whole-dollar amount of the refund. To check on computer, you can e-file your return from your home any your refund, do one of the
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