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INTRODUCTION.

This compilation contains the internal revenue laws in force March 1, 1920.

The last compilation was published in 1911. Since that date many changes have been made in the law and new legislation enacted, rendering much of the matter contained in that compilation obsolete and making a new compilation very desirable.

The most important measures relating to internal revenue passed since the last compilation was issued are as follows:

I. Act of October 3, 1913 (38 Stat., 166), income tax. Superseded by act of September 8, 1916 (39 Stat., 756).

II. Acts of January 17, 1914 (38 Stat., 277), and December 17, 1914 (38 Stat., 785), opium.

III. Act of October 22, 1914 (38 Stat., 745), emergency revenue act.

IV. Act of August 11, 1916 (39 Stat., 476), cotton futures.

V. Act of September 8, 1916 (39 Stat., 756), entitled “An act to increase the revenue, and for other purposes,” effective September 9, 1916, which repealed the emergency revenue act of October 22, 1914, and joint resolution of December 17, 1915, except sections three and four (special taxes), which remained in force until January 1, 1917, amended the income tax law by increasing the tax and modifying some of the minor and administrative measures without disturbing the fundamental features of the previous law. This act also imposed an estate tax, a munition manufacturer's tax, and other taxes.

VI. Act of March 3, 1917 (39 Stat., 1000), entitled “An act to provide increased revenue," etc., which imposed an excess profits tax and an estate tax, and provided for a return of dividends.

VII. Act of August 10, 1917 (40 Stat., 276, 282), forbidding use of foods, foodstuffs, etc., in production of distilled spirits for beverage purposes.

VIII. Act of October 3, 1917 (10 Stat., 300), war-revenue act. This was an act to provide revenue to defray war expenses and for other purposes, taking effect October 4, 1917, except as otherwise provided, and increasing the income tax, tax on distilled spirits and other articles, and imposing many new taxes.

IX. Act of November 21, 1918 (40 Stat., 1046), making sales of distilled spirits for beverage purposes until end of war unlawful.

X. Act of February 24, 1919 (40 Stat., 1057), entitled “ An act to provide revenue, and for other purposes," which imposed an income tax, war-profits and excess-profits tax, estate tax, tax on transportation and other facilities, on insurance, on beverages, on cigars, tobacco, and manufactures thereof, on admissions and dues, an excise tax, special tax on occupations, stamp taxes, and a tax on employment of child labor.

XI. Act of October 28, 1919, known as the “National Prohibition Act,” which prohibits intoxicating beverages, regulates the manufacture, etc., of high-proof spirits for other than beverage purposes, and insures an ample supply of alcohol and promotes its use for certain purposes.

The body of this work consists of Title XXXV of the Revised Statutes, with amendments, and subsequent acts incorporated in their appropriate places, the obsolete and repealed sections being omitted, except where the repealing acts provide that repealed sections shall remain in force for administrative purposes.

The references, in previous compilations, to decisions of the courts, and the opinions of the Attorney General, and of this office, bearing upon the construction of the sections which they follow, and explanatory thereof, are retained where applicable, with additions, as are also the references made in notes at the close of sections to other sections of the law relating to the same matter or which modify or affect the sections which they follow.

The plan adopted in previous compilations in the arrangement of the appendix-viz, that of grouping the sections and acts relating to the same subject, instead of preserving the sequence according to the enumeration in the Revised Statutes—is followed in the present compilation.

The publication of internal-revenue decisions and circulars commencing January 1, 1898, have been published in Treasury Decisions weekly by the Treasury Department (T. D. 18758).

WM. M. WILLIAMS,
Commissioner of Internal Revenue.

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ORGANIZATION OF INTERNAL REVENUE BUREAU.

SECRETARY OF THE TREASURY.

DAVID F. HOUSTON.

ASSISTANT SECRETARY OF THE TREASURY.

JOUETT SHOUSE.

COMMISSIONER OF INTERNAL REVENUE.

WILLIAM M. WILLIAMS.

ASSISTANT TO THE COMMISSIONER OF INTERNAL REVENUE.

PAUL F. MYERS.

SOLICITOR OF INTERNAL REVENUE.

WAYNE JOHNSON.

COMMITTEE ON APPEALS AND REVIEW.

P. S. TALBERT, Chairman.

INCOME TAX UNIT.
GEORGE V. NEWTON, Deputy Commissioner,

FRANKLIN C. PARKS, Assistant.

ESTATE, CAPITAL STOCK, AND CHILD LABOR TAX UNIT.
JAMES IIAGERMAN, Deputy Commissioner.

LILLIAN S. RUDDICK, Assistant,

ACCOUNTS, SUPPLIES, STAMPS, AND T'UBLICITY UNIT.

C. B. HURREY, Deputy Commissioner.

SALES TAX, TOBACCO, AND MISCELLANEOUS UNIT.
JAMES M. BAKER, Deputy Commissioner.

A. C. HOLDEN, Assistant.

SUPERVISOR OF COLLECTORS' OFFICES.

FRANK E. FRAZIER.

SPECIAL INTELLIGIONCE UNIT,

E. L. IREY, Chief.

PROHIBITION UNIT.
JOHN F. KRAMER, Commissioner.
H. M, GAYLORD, Assistant Commissioner.

APPOINTMENT DIVISION.

G. S. PAULL, Chiof.

EDITOR AND COMPILER.
H. B. SKILLMAN, Special Attorney, Solicitor's Office.

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Abb. (U. S.)------ Abbott's United States Circuit and District Court Re

ports. Am. Eng. Ency. Law_ American and English Encyclopedia of Law. App. D. C.

Court of Appeals Reports, District of Columbia. Ben.--

Benedict's United States District Court Reports. Biss. (U. S.)

Bissell's United States Circuit and District Court Re

ports. Blatch, or Blatchf.---- Blatchford's United States Circuit Court Reports. Bond (U. S.)----- Bond's United States Circuit and District Court Re

ports. Cal..

California Reports. C. C. A..

Circuit Court of Appeals. Cliff. (U. S.)

Clifford's United States Circuit Court Reports. ('onn...

Connecticut Reports.
Comp. Dec---- Comptroller's Decisions.
Ct. Cls, or Ct. Clms.--United States Court of Claims Reports.
Cranch (U. S.)-------Cranch's l'nited States Supreme Court Reports.
Dall. (U. S.)

Dallas' United States Reports.
Deally (C'. S.) Deady's United States Circuit and District Court Re-

ports. Dill. (U. S.)

Dillon's l'nited States Circuit Court Reports. Fed.--

The Federal Reporter. Fed. Cas.

Federal Cases United States Circuit and District Courts.
Ga.--

_Georgia Reports.
Gray (Mass.) - Gray's Massachusetts Reports.
Hughes (U. S.) .Hughes' United States Circuit Court Reports.
Int. Rev. Rec.. Internal Revenue Record.
Lawrence Dec.- Decisions of William Lawrence, First Comptroller of

the Treasury. Low.--

Lowell's l'nited States District Court Reports.
Mackey (D. C.)--- Mackey's District of Columbia Reports.
Mass.---

-Massachusetts Reports.
N. C.--

North Carolina Reports.
N. Y...

New York Reports.
Op. Atty. Gen.-- l'nited States Attorney General's Opinions.
Otto (U. S.)

Otto's United States Supreme ('ourt Reports.
Penn..

.Pennsylvania Reports.
Pet. (U. S.).

Peter's United States Supreme Court Reports.
Saw. or Sawy. (U. S.) - Sawyer's United States Circuit and District Court

Reports.
Reg.

Internal Revenue Regulations. R. S.

l'nited States Revised Statutes. Stat.

United States Statutes at Large. T. D.

- Treasury Decisions. U. S..

l'nited States Supreme Court Reports.
Wall. (U. S.)-- Wallace's United States Supreme Court Reports.
Wash. Law Rep.--- Washington Law Reporter.
W. Va...

West Virginia Reports.
Wheat.

Wheaton's United States Supreme Court Reports. Wood (U. S.)

Wood's United States Circuit Court Reports. Woolw.

Woolworth's United States Circuit Court Reports.

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