§1137 _,TITLE za.-111=
,j“ 12‘ per canton at the snout hy which tho/taxablégitti eicecé
$1,500,0001md glo not exceed $2,900,000; . _ - .“’14‘;i¤ outmmt amount by ;»·m¢n.m’¤x¤me mmexceeé “ 13 pag the gmount by which the taxable guts exoooé '$3,0<’m,=B¤0 no not $4;9f>0$¤w: _ _ - _· . ‘ "{18`§¢!’ Emma of tho"nmout bywhioh ;ho mxable ggtts excepd ."S0 pu www ott§;·• t Q the igxabio gifts egocé $5,090,000 and do not e;xceod`$$,000,t>9Q;*" ~ =' · , “ Q per cwtimi of tho omunt by cwhiclr tho t¤,xa.!$le` gifts exceed `$8,660,9¤9 and do hot exceed $19,090,005 and _ ·. -_ , “¤ pir canton ot the xvi: by wh&ch_ the tqxablogitts exceeé ·$10.90¤.0W·” » . . »z ~ —. tb) Suhdfvisiog (1).0f—t}1is section shall take ottect as_ ot June·2 1824, (Juno 2, 1924, 4.01 p. ua.; c. 234.1 819, 43 Stat.- 813 , 2&,._19®§, az. 27, .§ 824, {4 Stat. 86.) _ _. . · ’ _ llff. H abatenut.-·r:(k) No claim in abatgmént éhall he med m respect ot goy oamegmontrmade utter- the onactmeni of this Adijlii of any gstatg or gift mx. ‘ (Feb; 28, o. 27, 5 312, 44 St¤¢Qo77·) ” ·? · ‘ V ·’ ‘ Newpccfion. U " -: Qhaptér 21.-—PRQYISIONS_ COMMON TO SEYERAL OB- JEGQS "0F_ TAXATION. ‘ . · " 1177. Rut1mpi¤g·w`he¤.~siamp lost or destnjoycd. . _ o- [ H8?. False atoxqmentas as to ·in connection {with sale; or leases 1177. Rufamphg whe§·d£¤p_los( or dostioyod. ~ o . ‘ Tho stntuteii 1027 or the Qlcvenqo Act ot·1924) constitutih; § 1177 of Tmé 28 M the Code,. was repegled by Act ot Feb. 26 1926, .c. .27, { 1260, 44 Stu:. 125; to tak; elect as ot that date The. subject mnttexf o!~ the ropenlod statutcj was- reenacted with out ohmgge Ia { 1124 ot said Act of 1926 (44 Stat. 122) to take o e¤'ect.as‘o£ uid/date.? ’ 'L l ,. _ ‘ 1187. Fake as to_t•x' in nleaon hans; pmaRy.—Whoever in connection with sale or lease og oder for uio or lease, ot_ my article, 01.* Im tho purpose of making 'such éaie 0; loam, xgalgeo any statemo¤t,~'w{ritte¤ ·0l‘ 61*81; (1) $Bt®d&d dr calculated {Z0 land any person, to bbglieve
may part, ,0t_ tho price at which such nrticie is" solq or
1¢ascd,·or‘o¤er&’ for sale or lease; 'cousists of/a tif imposed puaioothe outhority °ot· the United .§t.ut@,‘ or (2) _ ascribing a particulu part ot such price to A tai imposed under the aw ghorlty of the United States, knowing that. such qgatgmeht isa mise or thntthe ts; is not go moat as the portion of sixch prim ascribed 4:0 such tax, shall ··bc guilty oi ao misdemeanor wd upon 'convfotiqm thereof shall be punished by ·a duo oi `not more than $1,600 or by imprisonment not exceeding om year, or both. .(Fe~b._ 28, 1926, c.·27§ {1123, 44 Stat. 121.) A statute maatttutiug { 1;87 of 'fitic 26, IH1·=¤nmn..Rsv¤.1~:¤g: was nponlod by Act of Feb. 26, 1928, c. 27, l-1200, M Stat. 125, to take woot as..ot said date. The subject matter ot the ra>pea1e¢1_ stxtuté was curled into i 1123 of said Act'·anq‘la herein sat mai. __ ‘_ . 1 M ‘ Chopuxj 22.-BOARD OF TAX APPEALS. Soc! _ - ‘ · ‘ - - 3.211. Board ot '1"ux·Ap¤ea1ss; iconfinuancel; number of membors. _ 1212. Som; an indepcodeut azéncy. _ .. L _ N . — {213.. Gonzo; appointment of ;uembers;‘ terms of Komcc; vacancies; · removal; salaries. ‘ ° » 1214. Some; practice before board: by removed member. 1;:15, Mme; seul. _ _ _ · »-` 1216. Some; lxoaring and -dctoa·p:i¤atic¤:n‘ of appeals; quorum; etfect Mot wammcy. { .- _ · * _ . . 1217. Some; divisions; bearing and deterngiuation ot appeals; dect— sions. . I ° · _· · . _ 1218. Samg; ondings ot board primo, talcio evidénco ot facts. ' 1219. Some; mmce and opportunity to bohoard; pmwdurc; rcmrts-: ‘ omco ot board; times and place; ot meeting; [gurus: outside District.] . ( _ _ ’ - · _ ‘” _1220. Same; mths; witnuses and depositions. ' ” 12.:32. Same; u·s.vol_i¤;; and other expenses; omployogs; expenditures. 1223. Ajmard ot dnmqgea in gasc ot frivoloim appeaxlito \io;;x·d. [New.] 1224. Review of bo•rG’s decision; rules: operation of review as stay eifqassesnment, und no forth; dinllownnwc of dencirmcyg e¤’ect. _ 4 9*-]
'ERNALV REVENUE ’ 2016 1235. Review; venue; [New.] N _ I _ 1226..&qrtg yeetee Fith jnrisdletbn; review; powere ot reviewing . _ , eonrt; [New.] . · -. _ . I 122T,-Damages where petition li Med for ddsy; im, [New,.] { 1228; 1V@‘ho•rd’s’deetnlon heeonesnnal. Qlblev.] ‘ ‘ _ ’ ‘ · · Title IX •! Revenue Act •!»1¤4 ¤md•d.—-Title IX oi the Rerenue I Act of 1924 qhleh is herein amended. by 1 1000 of Title X gf ‘ - the Agtot Feb. 26, .1926, e.’2‘1, eonetltutee e. 22 otmitle 28 of I the {Bode containing if 1211 to 12¤,'ine1neive,.»ot sold Title ze _·— n to which, ein the main, °tbe_ eegtione similarly nmnbered herein I ._ _· correspond. _’ es, if .. . 3 ‘· Q 1211, of _ Tai Appealaf-[co¤t1n¤¢'noe]t hnmber of
- members.-5-The Board 01 'llnx Appeals (hereinafter referred to
ae the "b0ard Y') is hereby cont1n@ agency I in the execntiyeQb1‘Qneh- of the Government. .'1‘he board shall I be composed ot 10 members; except tnatsrreh.lidltation"elial1 . not be held applicable to any member hold1ng—o¤ee aa " appointment made before the enactment of the Revenue Act ot 1028,. in accordance with me law in force priorto the enact- __ ment ofsneh Act. ·‘-(June 2},1924,·4.01.p. m., e. @4, Q 900 (a), ‘ 43 Stat. 336; Feb. 28, 1928, e. 27, ·§ 1080, 44-Qtat. 105.) · · · `. Bee note at (beginning otehapter. · ’ _` 0 - " · _ .In the alnendlng this provlalon is denoted an "‘Sec. 900.2 S . 1212. Same; independentageaey." '
‘ . I See { 1211,ot thlfaopplemental title. ,’ · ,
, \ 1213. 'Sa1ne;··ippointment~ of nsenbereg terms. of o§ee;— va· Q ¢•¤¢ie¤; removal; salarkoe-»»(_a) `Mmbereot the board shall be — appointed- by the by -.andg with the advlee and ood-
- sent of the Senate, solely on the grounds of n& to pertern
the duties of the- oQ¢e. Mmrbers of the board may be ore-° I, proved by the Prehldent, atter notice and opportunity for pnblie y hearing, for lnemelency, ot duty, _ or in
- oillce, _ but for no other ¤nae. near member mall recelre
[ ealary`at the rate of $10,000 per annning . .. - » _ , (b) f1'he· terms ot othee of all mmbera who are to compose Q the board prior to Jane ~2,_ 1926, shall expire at the elooe ot i buaineee on June 1,19%. *111e terms; of omce of the mteen Li members ilrst taking omce afternoon ‘date_sl1all eiplre, an dong- ~
noted by the President at the time oi nomination, tear at the
{ end of the sixth year, tom: at the end ot the eighth year, ionr I at the end of the tenth Fw!. and tour at the end of-the twelfth _ year, after June 2, 1828. The terms ofowee of all ewemrs E shall expire twelve years after the expiration of the term tor E which their predecewore were appointed; but any manner appointed to dll a `vamncy ocenrring prior to the expiration of the term for which ble was. appointed shall be f appointed only for the unexpired term of hie ·’ predeceesor. » (June 2,1924, 4.01 p. tn., es @4, § 000 (ln),'43 Stat. ·&d; Feb. ¤ 28, 1920, e; 27 § 1080, 44 Stat. 105.) ` ” ` ' , See note at beginning ot thin chapter. — `In the amending amtute this section la denoted as *‘ See. aol? 1214. Same; praetlee before board; by removed member.-- ~ A inember of the board removed fren! omce lnaeeordancewith
- Subdivision. (a)¢ of Section 901“ shall not be permitted at ally
( tlrne to practlee betore the boardf (Jane 2, 1924, 4.01 p. m., e. 234. L 5 900 (c), 43 Stat. ”336;”§`eb. 28, 19%, c. 27, { 1000, 44 Stat.`105) . See `uoteat beginning ot chapter. , i 1215. Same: chairnnan: seal.-—·The bmrd ehall at least bien- e ` nlally deolgnate a member to act aa- chairman. The board shall { have a~ seal which shall be jadiéially noticed; (June 2, 19%, ¥ e1.0rp. m., e. $4, f 900 (d), 43 Stat. 336; Feb. 20, 1%8, c.» 27. ` § 1000, 44 Stat. 105.) _ " ~ ' See notoat beginning ot this chapter. A ( ‘ In the amending. atatute this section lo denoted aa “Bee. 902." 0 *·•Section 001, ··nrentioned'ln the tert, conatltutea Q 1218 ot this supplemental title. _ In the amending statute this section is denoted as " Sec. 902." ‘ . .. ,
