 | United States - 1920 - 1054 páginas
...tax—disregarding fractional part of cent.] That in the payment of any tax under this Act not payable by stamp D (k"\X { =~ 6 VK u ]~ g [ u û7 . { Vo & g q R B > cçnt or more, in which case it shall be increased to 1 cent. [40 Stat. L. 1145.] SEC. 1314. [Payment... | |
 | United States - 1921 - 642 páginas
...FRACTIONAL PARTS OP A CENT. Provisional*. 13Q6 ^^ ^ the pavment of ^y tax under ^ 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. Betums- RETURNS. fromany1p\rson?ulred SEC. 1307. That whenever in the judgment of the Commissioner... | |
 | Rex Frye - 1921 - 350 páginas
...imposed by section 906. 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... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 páginas
...concerned: Article 1721, Regulations 45 * * * is hereby amended to read as follows : In the payment of taxes a fractional part of a cent .shall be disregarded...amounts to one-half cent or more, in which case it shall he Increased to one cent. Fractional parts of a cent should not he disregarded in the computation of... | |
 | United States. Internal Revenue Service - 1921 - 348 páginas
...or computation necessary in determining the amount of any such tax, a fractional part of a cent may be disregarded unless it amounts to one-half cent or more, in which case it shall Tie increased to one cent. MEDIUM OF PAYMENT OF TAX. SEC. 1314. That collectors may receive, at par... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 páginas
...is hereby amended to read as follows : In the payment of taxes a fractional part of a cent .shail he disregarded unless it amounts to one-half cent or more, in which case it sliall be increased to oue cent. Fractional parts of a cent should not be disregarded in the computation... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...FRACTIONAL PARTS OF A CENT Sec. 1306. 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. RETURNS Sec. 1307. That whenever in the judgment of the Commissioner necessary he may require any person,... | |
 | United States. Bureau of Internal Revenue - 1950 - 200 páginas
...paid. Subsection (d) of section 1643 provides that in the payment of the tax on self -employment income a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. Overpayments and underpayments. Section 1G44 provides that If the tax on self-employment income is... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...FRACTIONAL PARTS OF A CENT SEC. 1306. 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. 1307. That whenever in the judgment of the Commissioner necessary he 'may require any person,... | |
 | Eric Louis Kohler - 1924 - 514 páginas
...FRACTIONAL PARTS OF A CENT Sec. 1306. 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. RETURNS Sec. 1307. That whenever in the judgment of the Commissioner necessary he may require any person,... | |
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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. 
