 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 страница
...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...amounts to one-half cent or more, in which case it shall be increased to 1 cent. (h) Receipts. — Every collector to whom any .payment of any income tax is... | |
 | United States - 1928 - 268 страница
...withheld at the source under section 221 or 237. SBC. 1118. (c) 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 1 cent. SEC. lllh. (b) Every collector to whom any payment of any income tax is made... | |
 | Robert Hiester Montgomery - 1925 - 1928 страница
...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...increased to one cent. Fractional parts of a cent should not be disregarded in the computation of taxes. (Art. 1396.) Fractional part of month — how... | |
 | Robert Hiester Montgomery - 1927 - 592 страница
...require the surrender to 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...amounts to one-half cent or more, in which case it shall be increased to I cent. Jurisdiction of Courts SEC. 1122. (a) If any person is summoned under this... | |
 | Robert Hiester Montgomery - 1923 - 1760 страница
...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...shall be increased to one cent. Fractional parts of a 'ent should not be disregarded in the computation of taxes. (Reg. 45, Art. 1721.) Fractional part of... | |
 | United States. Internal Revenue Service - 1931 - 502 страница
...section 295.) ART. 433. When fractional part of cent may be disregarded. — 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 1 cent. Fractional parts of a cent should not be disregarded in the computation of... | |
 | United States. Internal Revenue Service - 1932 - 76 страница
...FRACTIONAL PART OF CENT SECTION 1118 (c) OF THE REVENUE ACT OF 1926 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 1 cent. AKT. 78. When fractional part of cent may be disregarded.—In the payment... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 страница
...PART OF CENT SECTION 1118 (c) OF THE REVENUE ACT OF 192« (c) 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 1 cent. ART. 55. When fractional part of cent may be disregarded. — In the payment... | |
 | United States. Internal Revenue Service - 1933 - 98 страница
...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,...amounts to one-half cent or more, in which case it shall be increased to 1 cent. Fractional parts of a cent should not be disregarded in the computation of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 страница
...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...amounts to one-half cent or 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... | |
| |
... (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. 
