CODIFICATION

OF

INTERNAL REVENUE LAWS

Published pursuant to Section 1203 (c)

Revenue Act of 1926

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1938

For sale by the Superintendent of Documents, Washington, D. C.

Price $1.20

530671

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

SENATE

HOUSE OF REPRESENTATIVES

PAT HARRISON, Mississippi, Vice ROBERT L. DOUGHTON, North Carolina, Chairman

Chairman WILLIAM H. KING, Utah

THOMAS H. CULLEN, New York WALTER F. GEORGE, Georgia

MORGAN G. SANDERS, Texas ROBERT M. LA FOLLETTE, JR., Wisconsin ALLEN T. TREADWAY, Massachusetts ARTHUR CAPPER, Kansas

FRANK CROWTHER, New York

B. C. BROWN, Secretary
L. H. PARKER, Chief of Staff

COLIN F. STAM, Counsel
G. D. CHESTEEN, Assistant Chief
II

CONTENTS

Page

Letter of submittal from the staff to the Chairman of the Joint Committee

on Internal Revenue Taxation.---

Letter to the Chairman from James W. Morris, Assistant Attorney General.

Historical Note.

Introduction..

Provisions of the Constitution relating to taxation.

Table of Subtitles in Internal Revenue Code.

Table of chapters in subtitles of Internal Revenue Code.

Internal Revenue Code.--.

Appendix..---

IX

XI

XIII

XVII

XIX

XXI

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