Full text: Internal revenue laws in force April 1, 1927

DFFICERS OF INTERNAL REVENUE 
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at the place to which assigned qr transferred, or from 
which relieved, together with actual and necessary trav- 
2ling expenses. 
See note, “ Compensation ard traveling expenses,” at head 
of this chapter. 
Compensation and traveling expenses of storekeepers, 
storekeeper-gaugers, and gaugers. (T. Ds. 1632, 1822.) 
Traveling expenses while on leave not allowed. (T. D. 
1877. 
TL) ations No. 2, relating to traveling expenses of 
ieputy collector where each charge is less than one dollar 
and docs not require a voucher, made applicable to all 
internal revenue field officers and employees. (T. D. 1690.) 
[See sec. 3163. (Sec. 34, U. S. C.)] 
Sec. 1. [Act of April 17, 1900 (31 Stat., 107).] The 
Commissioner of Internal Revenue is authorized to detail ,aseoues of 
raugers, storekeeper-gaugers, and storekeepers appointed iecper-gaugers, 
in one district for special or regular duty in other dis- detailed. P 
tricts, and the accounts of gaugers, storekeeper-gaugers, 
and storekeepers so detailed shall be adjusted and paid 
in the district where they are appointed the same as if 
assigned to regular duty, without regard to the number 
of districts in which they may have been employed in 
any one month, the same as if all their services had been 
verformed and expenses incurred in the district in which 
appointed, and the order of the Commissioner of Internal 
Revenue transferring gaugers, storekeeper-gaugers, or 
storekeepers to special work shall be accepted by the 
accounting officers of the Treasury Department” as full 
authority for proper expenses incurred by said gaugers, 
storekeeper-gaugers, or storekeepers, while so assigned. 
See note, “Compensation and traveling expenses,” at 
head of this chapter. 
[Act of June 23, 1910 (36 Stat., 592).]1 That store- 
keepers, caugers, and storekeeper-gaugers shall be, and 
are hereby, granted a cumulative annual leave of absence, 
with pay, not to exceed in the aggregate fifteen days for 
any one year: Provided, That said leave of absence is so 
computed as not to exceed one and one-quarter days for 
ach twenty-six days said storekeepers, gaugers, and store- 
xeeper-gaugers are actually assigned to duty: Provided 
further, That such leave shall be operative under such 
rules and reculations as the Commissioner of Internal 
Revenue, with the approval of the Secretary of the Treas- 
ary, may prescribe. 
[See T. Ds. 1699, 1708, 1775, 1877.) 
Sec. 413. [Revenue Act of 1916.1 That all internal- 52 
revenue agents and inspectors shall be granted leave of Leave of ab 
absence with pay, which shall not be cumulative, not to revenue agents 
>xceed thirty days in any calendar year, under such regu. 0d uspectors 
* Now General Accounting Office.
	        
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