 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...see sections 143 and 144. (g) Fractional parts of cent.—In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. Art. 425 § 56 (h) Receipts.—Every collector to whom any payment of any Income tax is made shall... | |
 | United States. Internal Revenue Service - 1933 - 98 lapas
...the due date. AHT. 33. When fractional part of cent may be disregarded. — In the payment of taxes a fractional part of a cent shall be disregarded,...more, in which case it shall be increased to 1 cent. Fractional parts of a cent should not be disregarded in the computation of taxes. ART. 34. Receipts... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 lapas
...1118 <«) OF THE REVENUE ACT OF 1926, MADE APPLICABLE BT SECTION 627 OF THE REVENUE ACT OF 1932 (c) In the payment of any tax under this Act not payable...more, in which case it shall be increased to 1 cent. 88 AUTHORITY FOR REGULATIONS SECTION 628 OF THE REVENUE ACT OF 1932 The Commissioner, with the approval... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 lapas
...than ten years, or both. * * * SECTION 8 (d) OF THE ACT (d) In the payment of any tax under this Act a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. AKT. 606. When fractional part of cent may be disregarded. — In the payment of taxes a fractional... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...section 295.) ART. 56-3. When fractional part of cent may be disregarded. — In the payment of taxes a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. Fractional parts of a cent should not be disregarded in the computation of taxes. 139 receipt is usually... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...sections 143 and 144. (g) FRACTIONAL PARTS OF CENT. — In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. (h) RECEIPTS. — Every collector to whom any payment of any income tax is made shall upon request... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...sections 143 and 144. (g) Fractional parts of cent. — In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. (h) Receipts. — Every collector to whom any payment of any income tax is made shall upon request... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 lapas
...prescribed for its payment. (d) Fractional parts of cent. — In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. (e) Receipts. — The collector to whom any payment of any gift tax is made shall, upon request, grant... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 lapas
...the period of the extension. SECTION 905 (f) OF THE ACT In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent ART. 400. Payment of tax. — The tax is due and payable to the collector of internal revenue referred... | |
 | United States. Internal Revenue Service - 1936 - 64 lapas
...jeopardy, see section 146. (g) Fractional parts of cent.—In the payment of any tax under this title a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. (h) Receipts.—Every collector to whom any payment of any income tax is made shall upon request give... | |
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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. 
