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" For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. "
The Impact of the Complexity of the Tax Code on Small Business: What Can be ... - Page 193
by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 pages
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The Code of Federal Regulations of the United States of America

Administrative law - 1970 - 364 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1958 - 1000 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless It amounts to one-half dollar or more, In which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 340 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 368 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1402 pages
...a whole-dollar amount, either — (1) the fractional part of a dollar shall be disregarded; or (2) lease entered into prior to January 1, 1034. (B) Common Parent Corporati one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974 - 404 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1960 - 534 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 360 pages
...a whole-dollar amount, either — (1) The fractional part of a dollar shall be disregarded; or (2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part...
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The Code of Federal Regulations of the United States of America

Administrative law - 1959 - 1114 pages
...of the applicable table. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1.00. Thus, If the payroll period...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 796 pages
...remuneration before 1955) . For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to onehalf dollar or more, in which case it shall be increased to $1. For example, any amount actually...
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