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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. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 363
1980
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Statutes of the United States of America

United States - 1917 - 706 pages
...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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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 pages
...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...more, in which case it shall be increased to one cent. (Sec. 1008.) PENALTIES Penalty and administrative provisions contained in Title VIII, page 96 of Law,...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...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...more, in which case it shall be increased to one cent. Sec. 1009. That the Secretary of the Treasury, under rules and regulations prescribed by him, shall...
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War Revenue and Federal Income Tax Laws

1917 - 194 pages
...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...more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under rules and regulations prescribed by him, income...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...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...more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treas- installment iiii . • Miii- payments o ury, under rules...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 pages
...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...more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under Payment in rules and regulations prescribed by...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 pages
...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 be disregarded unless...more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under rules and regulations prescribed by him, shall...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 pages
...******* SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional parfof a cent shall be disregarded unless it amounts to one-half...more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under rules and regulations prescribed by him, shall...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...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 shall be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to 1 cent. Sec. 1314. That collectors may receive, at par with an adjustment for accrued...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...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 be disregarded unless...amounts to one-half cent or more, in which case it shall be increased to 1 cent. 663. SEC. 1314. That collectors may receive, at par with an adjustment for...
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