 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...sections 143 * * *. (g) FRACTIONAL PARTS OF CENT. — In the payment of any tax under this chapter 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 1 cent. (h) RECEIPTS.. — Every collector to whom any payment of any income tax is... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...United States."] SEC. 3658. FRACTIONAL PARTS OF A CENT. In the payment of any tax under this title not payable by stamp a fractional part of a cent shall...amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL. — Every collector and deputy... | |
 | 1971 - 694 páginas
...payment of contributions to a Federal Reserve bank, a State may disregard a fractional part of a cent unless it amounts to one-half cent or more, in which...cent shall not be disregarded in the computation of contributions. [20 FR 3330, May 14, 1955] § 404.1225 Rate of interest. If the contribution is not... | |
 | 1963 - 334 páginas
...270.166. Checks and money orders shall be made payable to "Internal Revenue Service." In paying the tax, a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to one cent. (68A Stat. 778, 72 Stat. 1417; 26 USC 6313. 5703) § 270.169 Employer identification number. The employer... | |
 | 1980 - 914 páginas
...tax return, Form 3071, or his monthly tax return, Form 2137, as the case may be. In paying the tax, a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to one cent. 90-093 O— »2 36 (68A Stat. 778, 72 Stat. 1417; 26 USC 6313, 5703) § 295.37 Assessment. Whenever... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 páginas
...1178; 31 USC 405a).] SEC. 3658. FRACTIONAL PARTS OF A CENT. In the payment of any tax under this title not payable by stamp a fractional part of a cent shall...amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL.' — Every collector and deputy... | |
 | United States - 1949 - 592 páginas
...1178; 31 USC 405a).] SEC. 3658. FRACTIONAL PARTS OF A CENT. In the payment of any tax under this title not payable by stamp a fractional part of a cent shall...amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL.— -Every collector and deputy... | |
 | 1961 - 422 páginas
...parts of a cent. SEC. 6313. Fractional parts of a cent. In the payment of any tax imposed by this title not payable by stamp, a fractional part of a cent...amounts to one-half cent or more. in which case it shall be increased to 1 cent. § 301.6313-1 Fractional parts of a cent. In the payment of any tax not payable... | |
 | 2001 - 1132 páginas
...contributions to a Federal Reserve bank or branch, a State may disregard a fractional part of a cent unless it amounts to one-half cent or more, in which...increased to one cent. Fractional parts of a cent shall be used in computing the total of contributions. IF A STATE FAILS To MAKE TIMELY PAYMENTS— FOR WAGES... | |
 | 1972 - 322 páginas
...fractional part of cent may be disregarded. In the payment of employers' contributions to the Board 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 1 cent. [Board Crder 39-664, 4 FR 4372, Oct. 26. 1939l § 345.12 Adjustments. (a) In... | |
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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. 
