INTERNAL REVENUE LAWS 
Compiled in concordance with Title 26, “ In- 
ternal Revenue,” of the United States Code. See 
explanatory note at head of each chapter. 
The sections enumerated are from the Revised 
Statutes of the United States unless otherwise 
stated. Marginal numbers refer to the corre- 
sponding sections of the code. 
CHAPTER ONE 
"HE COMMISSIONER OF INTERNAL REVENUE 
APPROPRIATION ACTS 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 1-7, U. 8. C.) 
The sections of the law contained in this chapter are arranged 
in the numerical sequence of the sections of the United States 
Code based thereon. Black-face numerals in the margin of the 
text indicate the section numbers of title 26, ¢“ Internal Rev- 
>nue,” of the code, unless otherwise stated. 
Sec. 
319. Commissioner of Internal Rev- 
enue. 
1300. Revenue Act of 1918. Salary 
of Commissioner. 
321. Duties of Commissioner. 
1301. (a) Revenue Act of 1918. Au- 
thorizing the appointment of 
five Deputy Commissioners. 
{. Act of October 6, 1917. Assign- 
ment of Deputy Commissioners 
and Assistant to Commissioner. 
(201. Revenue Act of 1926. (a) Of- 
fice of General Counsel. (b) 
Four Assistant General Coun- 
sel, one Assistant to the Com- 
missioner, and one Special 
Deputy Commissioner. 
320. Chief clerk of the Bureau. 
1. Act of August 5, 1882. One 
revenue agent may be detailed 
to Commissioner's oflice. 
PRIOR ACTS 
322. Deputy Commissioner. 
323. Duties of Deputy Commissioner. 
II. (Par. N.), Act of October 3, 1913. 
Additional Deputy Commis 
sioner. 
349. Solicitor of Internal Revenue. 
APPROPRIATION ACTS 
Act of — 
February 28, 1927, 
January 26, 1927. 
Act of—Continued. 
July 3, 1926. 
March 3, 1926. 
March 2, 1926. 
March 4, 1925, 
February 27, 1925 
fanuary 22, 1925. 
January 20, 1925. 
December 6, 1924. 
December 5, 1924. 
May 28, 1924. 
April 4, 1924. 
April 2, 1924. 
March 4, 1923. 
Tanuary 22, 1923. 
January 3, 1923 (p. 1096). 
January 3, 1923 (p. 1078). 
Tuly 1, 1922, 
June 1, 1922, 
March 20, 1922. 
February 17, 1922, 
December 15, 1921. 
june 16, 1921. 
March 3, 1921 (p. 1271). 
March 3, 1921 1274). 
March 3, 1921 .. 1296). 
March 1, 1921. 
June 5, 1920 (p. 1024). 
June 5, 1920 (p. 883). 
May 29, 1920 (p. 650). 
May 29, 1920 (p. 653). 
Vay 29, 1920 (p. 676). 
March 6, 1920.