 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...or computation necessary in determining the amount of any such tax, a fractional part of a cent may be disregarded unless it amounts to one-half cent...more, in which case it shall be increased to one cent. MEDIUM OF PAYMENT OF TAX. [Law, Sec. 1314.] 1U009. Art. 1731. 'Payment of tax by certificates of indebtedness.... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...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 it amounts to one-half cent or more, in which case it shall be increased to 1 cent. Sec. 1314. That collectors may receive, at par with an adjustment Uncertifieij... | |
 | George Edwin Holmes - 1919 - 1052 pages
...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 it amounts to one-half cent or more, in which case it shall be increased to 1 cent. Sec. 1314. That collectors may receive, at par with an adjustment for accrued... | |
 | National City Company, United States - 1919 - 104 pages
...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 it amounts to one-half cent or more, in which case it shall be increased to 1 cent. 663. SEC. 1314. That collectors may receive, at par with an adjustment for... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...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 It amounts to one-half cent or more, in which case it shall be increased to 1 cent. ART. 1721. When fractional part of cent may be disregarded. — In the payment... | |
 | United States - 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 cent or more, in which case it shall be increased to 1 cent. SEC. 1314. That collectors may receive, at par with an te^^toM*Md adjustment... | |
 | United States - 1920 - 1052 pages
...of any tax under this of^'nTd!^' Act not payable by stamp a fractional part of a cent gar**1shall bo se, or bonded warehouse of the United States and before the tax thereon has be be increased to 1 cent. SEC. 1314. That collectors may receive, at par with an,^1^}^*^ adjustment for... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...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 it amounts to one-half cent or more, in which case it shall be increased to 1 cent. . ART. 1721. When fractional part of cent may be disregarded. — In the payment... | |
 | United States - 1921 - 642 pages
...Provisional*. 13Q6 ^^ ^ the pavment of ^y tax under ^ 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 case it shall be increased to 1 cent. Betums- RETURNS. fromany1p\rson?ulred SEC. 1307. That whenever in the judgment... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...Regulations 45 * * * is hereby amended to read as follows : In the payment of taxes a fractional part of a cent .shall be disregarded unless it 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... | |
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... (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. 
