 | United States - 1924 - 260 páginas
...(See pages 145, 146.) 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. 1305. * * * Whenever in the judgment of the Commissioner necessary he may require any person,... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...him of such collector's receipt. (c) 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 cue-half cent or more, in which case it shall be increased to 1 cent. (d) Section 37 of the Act of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...him of such collector's receipt. (c) 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. (d) Section 37 of the Act of August 27, 1894, entitled "An Act To reduce taxation, to provide revenue... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...1916. 425 Act of 1913. 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. Act of 1924. Act of 1921. Act of 1918. OVERPAYMENTS AND OVERCOLLECTIONS.... | |
 | John F. Sherwood - 1925 - 206 páginas
...him of such collector's receipt. (c) 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 case it shall be increased to I cent. Method of Collecting Tax. Sec.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...of so-called "tax-free covenant bonds," see sections 143 and 144. (g) Fractional parts of cent. — In the payment of any tax under this title a fractional...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... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...him of such collector's receipt. (c) 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. METHOD OF COLLECTING TAX Sec. 1119. Whether or not the method of collecting any tax imposed by Titles... | |
 | United States - 1928 - 268 páginas
...of so-called "tax-free covenant bonds," see sections 144 and 145. (g) Fractional parts of cent. — In the payment of any tax under this title a fractional...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... | |
 | Robert Hiester Montgomery - 1925 - 1928 páginas
...part of a cent not to be disregarded in computation of tax. — REGULATION. In the payment of taxes 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. Fractional parts of a cent should not be disregarded in the computation of... | |
 | Robert Hiester Montgomery - 1923 - 1760 páginas
...disregarded in computation of tax.— REGULATION. In the payment of taxes a fractional part of a cent ;: ia!l be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent. Fractional parts of a 'ent should not be disregarded in the computation of... | |
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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. 
