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" In the payment of employers' contributions to the Board 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 - Page 255
1967
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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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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...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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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 142 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...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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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...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 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 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 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 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 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 cent or more, in which case it shall be increased to one cent. SEC. 1009. That the Secretary of the Treasury, under Payment in rules and...
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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...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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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 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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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...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 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 Uncertifieij for accrued interest,...
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