PROCEDURE

AND

PRACTICE

III. Jurisdiction of the Board of Tax Appeals

IV. Rules of Procedure of the Board of Tax

Appeals

Page

11

26

41

64

....

85

114

V. Rules of Evidence of the Board of Tax

Appeals

....

VI. Presentation of Cases Before the Board

of Tax Appeals

ANALYSES OF CHAPTERS

CHAPTER I

LEGISLATIVE HISTORY OF THE CREATION OF

BOARD OF TAX APPEALS

Section

1. Introductory

2. Letter of the Secretary of the Treasury

3. Treasury Draft of the Revenue Act of 1924

4. Ways and Means Committee Draft

Page

11

12

13

17

PROCEDURE IN THE BUREAU OF INTERNAL REVENUE PRELIMINARY TO APPEAL TO

THE BOARD OF TAX APPEALS