| National City Company, United States - Internal revenue law - 1919 - 104 pages
...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... | |
| United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...articles 451 and 1002. . FRACTIONAL PART OF CENT. 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. ART. 1721. When fractional part of cent may be disregarded. — In the payment of income or war profits... | |
| United States - Internal revenue law - 1920 - 1052 pages
...hundred and three. • Fraetlom of ,-i cent. SEC. 1008. That in the payment of any tax under this Act aken from any such empty box. bag, vessel, wrapper,...for each such offense, be fined one hundred dollars, be increased to one cent. Advance payment* and credit*. SEC. 1009. That the Secretary of the Treasury,... | |
| United States - Internal revenue law - 1920 - 1064 pages
...any tax under this ofFcactn°t"ldFs1reAct not payable by stamp a fractional part of a cent sarded. shall be disregarded unless it amounts to one-half...in which case it shall be increased to 1 cent. SEC. 1314. That collectors may receive, at par with an te^^toM*Md adjustment for accrued interest, certificates... | |
| United States - Law - 1920 - 1054 pages
...[Payment of tax—disregarding fractional part of cent.] 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 cçnt or more, in which case it shall be increased to 1 cent. [40 Stat. L. 1145.] SEC. 1314. [Payment... | |
| Rex Frye - Income tax - 1921 - 350 pages
...not apply to any tax imposed by section 906. SEC. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall...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 of... | |
| United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...articles 451 and 1002. FRACTIONAL PART OF CENT. 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. . ART. 1721. When fractional part of cent may be disregarded. — In the payment of income or war profits... | |
| United States - Law - 1921 - 642 pages
...Fractions of a cent. FRACTIONAL PARTS OP A CENT. Provisional*. 13Q6 ^^ ^ the pavment of ^y tax under ^ Act not payable by stamp a fractional part of a cent shall...more, in which case it shall be increased to 1 cent. Betums- RETURNS. fromany1p\rson?ulred SEC. 1307. That whenever in the judgment of the Commissioner... | |
| United States. Bureau of Internal Revenue - Income tax - 1921 - 778 pages
...concerned: Article 1721, Regulations 45 * * * is hereby amended to read as follows : 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 he Increased to one cent. Fractional parts of a cent should not he disregarded in the computation of... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...this Act. . . . FRACTIONAL PARTS OF A CENT Sec. 1306. 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. RETURNS Sec. 1307. That whenever in the judgment of the Commissioner necessary he may require any person,... | |
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