 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - 404 halaman
...December 31, 1042, and before July 1, 1943. (c) In the payment of any contribution under this Act, a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. prescribed under this Act by the Board, proper adjustments with respect to the contribution shall be... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1943 - 404 halaman
...December 31, 1942, and before July 1, 1943. (c) In the payment of any contribution under this Act, a fractional part of a cent shall be disregarded unless...more, in which case it shall be increased to 1 cent. prescribed under this Act by the Board, proper adjustments with respect to the contribution shall be... | |
 | United States, Walter Elbert Barton - 1944 - 1286 halaman
...143 and 144. Sec. 56. (g) Fractional parts of cent. — In the payment of any tax under this chapter a fractional part of a cent shall be disregarded unless...in which case it shall be increased to 1 cent. Sec. 56. (h) Receipts.— Every collector to whom any payment of any income tax is made shall upon request... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...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...more, in which case it shall be increased to 1 cent. (h) KECEIPTS.— Every collector to whom any payment of any income tax is made shall upon request give... | |
 | 1944 - 1344 halaman
...the greater. It the 3 per centum amount results in a fractional part of a cent, such fractional part shall be disregarded unless it amounts to one-half...in which case it shall be increased to 1 cent. SEC. 404. MONEY ORDERS. The fees for domestic money orders shall be increased by 66% per centum, computed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 halaman
...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...more, in which case it shall be increased to 1 cent. (h) RECEIPTS.. — Every collector to whom any payment of any income tax is made shall upon request... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 halaman
...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...more, in which case it shall be increased to 1 cent. (h) RECEIPTS.— Every collector to whom any payment of any income tax is made shall upon request give... | |
 | United States. Congress. House. Committee on Appropriations - 1947 - 466 halaman
...the greater. If the 3 per centum amount results in a fractional part of a cent, such fractional part shall be disregarded unless it amounts to one-half...more, in which case it shall be increased to 1 cent." The provisions of section 403, quoted above, have not been amended. Prior to the temporary increase... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 halaman
...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...in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL.' — Every collector and deputy collector shall give receipts... | |
 | United States - 1949 - 592 halaman
...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...in which case it shall be increased to 1 cent. SEC. 3659. RECEIPTS FOR TAXES. (a) IN GENERAL.— -Every collector and deputy collector shall give receipts... | |
| |
... (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. 
