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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 90 Relating to the Excise Tax on Employers Under Title IX of the ... - Página 40
de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 66 páginas
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Statutes of the United States of America

United States - 1917 - 706 páginas
...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 snail be Advance payments increased to ОП6 Cent. of estimated lax in in- gE0. Ю09. That the Secretary...
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 280

United States. Interstate Commerce Commission - 1951 - 940 páginas
...establishment of zone rates on books reflecting ascertained service costs, a fractional part of 1 cent should be disregarded unless it amounts to one-half cent or more, in which case it should be increased to 1 cent; rates proposed by the Postmaster General on other articles handled as...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 páginas
...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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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 páginas
...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 páginas
...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 War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 páginas
...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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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 páginas
...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 it amounts to one-half cent or more, in which ease it shall be increased to one cent. Sec. 1009. That the Secretary of the Treasury, under rules...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 páginas
...the payment of any tax under Fraction of this Act not payable by stamp a fractional part of a Cent cent shall be disregarded unless it 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 Payment in rules and...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 páginas
...Secretary of the Treasury by special regulation. (TD 2622.) 251 Art. 41. In the payment of income tax a fractional part of a cent shall be disregarded unless it amounts to a half cent or more, in which case the fraction shall be increased to 1 cent. 252 Form 17. — Collectors...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 páginas
...Secretary of the Treasury by special regulation. (TD 2622.) 251 Art. 41. In the payment of income tax a fractional part of a cent shall be disregarded unless it amounts to a half cent or more, in which case the fraction shall be increased to 1 cent. 252 Form 17. — Collectors...
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