CONTENTS
[ntroduction _______ ee
Abbreviations _______
Table of sections.
List of Commissioners of Internal Revenue (1862-1927,
Internal revenue taxation._____ ceo _
internal revenue collection districts. _
{ist of internal revenue regulations. _____
List of acts of Congress relating to internal revenue (1861-1927) ________
lage
v
viii
ix
ix
YX
ix
xxxi
xxiii
INTERNAL REVENUE LAWS
CHAPTER 1. The Commissioner of Internal Revenue. Appropriation acts.
2. Dfficers of internal revenue... ___________—
3. Assessments and collections_______. meen
1. Special taxes (occupational taxes) eo __._ J
5. Distilled spirits, wines, and denatured alcohol
8. Fermented liquors
7. Oleomargarine; adulterated butter; process or renovated
butter _
RB. Filled cheese_____'_____
9. Mixed flour _ ___________. em
(0. White phosphorus matches ___
(1. Opium, coca leaves, and compounds; manufacturers, etc,
thereof ___________
12. Opium for smoking_________. I
13. Cotton futures____ ee
14. Tobacco and snuff _______ ee
5. Cigars and cigarettes _____ mm
16. Tax on admissions and dues___._._.____ ————
17. Excise and other taxes:
iI. Excise taxes__ oo _ c————
II. Cereal beverages and soft drinks__________________
[II. Transportation. telegraph, and telephone. (Re-
pealed.) ____ ems i
IV. Insurance policies. (Repealed.) ________ ___________
V. Munition manufacturers. (Repealed.) ____________
VI. Future Trading Act. (Unconstitutional.)_*_ _______
VIT. Employment of child labor. (Unconstitutional.)____
VIII. Banks and bankers ________ oo oo
IX. Alaska Railroad tax. _________ mmm ————
18. Stamp taxes on specific objects. __ meme
19. Tncome taxes _ _ ow ses es
20. fstate taxes (including gift tax of 1924) _________________
21. Provisions common to several obiects of taxation___________
22. Board of Tax Appeals_____
23. Administrative and general provisions. __
1
21
55
115
171
201
317
331
337
243
349
369
375
387
117
141
153
16Y
172
18
180
184
185
+89
194
197
31
321
379
307
019
APPENDIX
Containing miscellaneous provisions and laws of a general nature appli-
cable to the administration of the internual-revenue laws)
CHAPTER 1. [ntoxicating liquors (Prohibition) __________________________
2. Judiciary. ____ mem
2. Criminal! Code. ete.
009
103
DIOR
