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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. "
The Code of Federal Regulations of the United States of America - Страница 80
1968
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Statutes of the United States of America

United States - 1917 - 706 страница
...auction of another 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...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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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 страница
...production of another 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...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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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 страница
...production of another 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...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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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 страница
...production of another 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...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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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 страница
...production of another 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...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 страница
...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 страница
...enforcement of the provisions 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...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 - 1052 страница
...before two witnesses 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...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 страница
...tax imposed by Section 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...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 страница
...enforcement of the 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...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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