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" ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. "
Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936 - 180. lappuse
autors: United States. Internal Revenue Service - 1936 - 566 lapas
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 lapas
...article intended for sale. SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treas- installment iiii . • Miii-...
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War Revenue and Federal Income Tax Laws

1917 - 194 lapas
...article intended for sale. SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under rules and regulations...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 lapas
...article intended for sale. Sec. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...amounts to onehalf cent or more, in which case it shall be increased to one cent. Sec. 1009. That the Secretary of the Treasury, under rules and regulations...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 lapas
...exhausted but sold at the increased rates. (Sec. 1006.) In the payment of any tax not payable by stamps, a fractional part of a cent shall be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to one cent. (Sec. 1008.) PENALTIES Penalty and administrative provisions contained in...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 lapas
...of this Act. * ****** SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under rules and regulations...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...instead of under oath. Sec. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. Sec. 1314. That collectors may receive, at par with an adjustment for accrued interest, certificates...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...906 (par. 510). 662. SEC. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. 663. SEC. 1314. That collectors may receive, at par with an adjustment for accrued interest, certificates...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...provisions of this Act. Sec. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. Sec. 1314. That collectors may receive, at par with an adjustment Uncertifieij for accrued interest,...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 lapas
...FRACTIONAL PART OF CENT. SEC. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. ART. 1721. When fractional part of cent may be disregarded. — In the payment of income or war profits...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 lapas
...Fraetlom of ,-i cent. SEC. 1008. That in the payment of any tax under this Act not payable by stamp pty box. bag, vessel, wrapper, or envelope of any...for each such offense, be fined one hundred dollars, be increased to one cent. Advance payment* and credit*. SEC. 1009. That the Secretary of the Treasury,...
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