REVENUE ACT OF 1926 
TITLE X.—BOARD OF TAX APPEALS 
[7634] SEC. 1000. Title IX of the Revenue Act of 1924 is amended to read 
as follows: 
TITLE IX.—BOARD OF TAX APPEALS 
“MEMBERSHIP OF BOARD 
Ln 6357 “SEC. 900. The Board of Tax Appeals (hereinafter referred to as the 
‘Board’) is hereby continued as an independent agency in the Executive Branch 
of the Government. The Board shall be composed of 16 members; except that such 
limitation shall not be held applicable to any member holding office under an 
appointment made before the enactment of the Revenue Act of 1926, in accordance 
with the law in force prior to the enactment of such Act. 
L636] “SEC. 901. (a) Members of the Board shall be appointed by the Presi- 
dent, by and with the advice and consent of the Senate, solely on the grounds of 
fitness to perform the duties of the office. Members of the Board may be removed 
by the President, after notice and opportunity for public hearing, for inefficiency, 
neglect of duty, or malfeasance in office, but for no other cause. Each member 
shall receive salary at the rate of $10,000 per annum. 
L637] “(b) The terms of office of all members who are to compose the Board 
prior to June 2, 1926, shall expire at the close of business on June 1, 1926. The terms 
of office of the sixteen members first taking office after such date shall expire, as 
designated by the President at the time of nomination, four at the end of the 
sixth year, four at the end of the eighth year, four at the end of the tenth year, and 
four at the end of the twelfth year, after June 2, 1926. The terms of office of all suec- 
cessors shall expire twelve years after the expiration of the terms for which their 
predecessors were appointed; but any member appointed to fill a vacancy occurring 
prior to the expiration of the term for which his predecessor was appointed shall be 
appointed only for the unexpired term of his predecessor. 
L638] “SEC. 902. A member of the Board removed from office in accordance 
with subdivision (a) of section 901 shall not be permitted at any time to practice 
before the Board. 
“ORGANIZATION AND PROCEDURE 
L639] “SEC. 903. The Board shall at least biennially designate a member to 
act as chairman. The Board shall have a seal which shall be judicially noticed, 
[f640F “SEC. 904. The Board and its divisions shall have such jurisdiction 
as is conferred on them by Title II and Title III of the Revenue Act of 1926 or by 
subsequent laws. The Board is authorized to impose a fee in an amount not in 
excess of $10 to be fixed by the Board for the filing of any petition for the redeter- 
mination of a deficiency after the enactment of the Revenue Act of 1926 and for 
the hearing of any proceeding pending at the time of such enactment. 
[7641] “SEC. 905. A majority of the members of the Board or of any division 
thereof shall constitute a quorum for the transaction of the business of the Board 
or of the division, respectively. A vacancy in the Board or in any division thereof 
shall not impair the powers nor affect the duties of the Board or division nor of 
the remaining members of the Board or division, respectively. 
Lf 642] “SEC. 906. (a) The chairman may from time to time divide the Board 
into divisions of one or more members, assign the members of the Board thereto, 
and in case of a division of more than one member, designate the chief thereof. 
If a division, as a result of a vacancy or the absence or inability of a member as- 
signed thereto to serve thereon, is composed of less than the number of members 
designated for the division, the chairman may assign other members to the division 
or direct the division to proceed with the transaction of business without awaiting 
any additional assignment of members thereto. A division shall hear and decide 
any proceeding instituted before the Board and any motion thereon assigned to 
such division bv the chairman. 
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