 | 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... | |
 | National Bank of Commerce in New York - 1917 - 196 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... | |
 | 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... | |
 | 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-... | |
 | 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... | |
 | 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... | |
 | 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...more, 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... | |
 | 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,... | |
 | 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...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 - 1920 - 346 pages
...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 be disregarded unless...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... | |
| |
... (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. 
