 | United States. Internal Revenue Service - 1924 - 396 pages
...husband or wife or was the head of n family bears to 12 months, For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | John F. Sherwood - 1925 - 206 pages
...husband or wife or was the head of a family bears to 12 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...husband or wife or was the head of a family bears to 13 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...husband or wife or was the head of a family bears to 12 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...husband or wife or was the head of a family bears to 1 2 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...husband or wife or was the head of a family bears to twelve months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | United States - 1928 - 268 pages
...husband or wife or was the head of a family bears to 12 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | United States - 1928 - 1164 pages
...husband or wife or was the head of a family bears to twelve months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...husband or wife or was the head of a family bears to 12 months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month KEGCLATIO.V (b) The credit allowed by subdivision (c) of section 216... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...husband or wife or was the head of a family bears to twelve months. For the purposes of this paragraph a fractional part of a month shall be disregarded...amounts to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable year,... | |
| |
For the purposes of this paragraph a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it shall be considered as a month. 
