106 b$XTY·NINI.[`H CONGRESS. I. C11. 27. 1926. ’°*·'°,:l';f**~"‘ the Executive Branch gf the Government. The Board shall be c¤·¤p¤¤¤¤¤. com of 16 membeg; t that such limitation shell notbe held _,__ » *v~· _· in my nwniw oflioe under an appointment, made
l ’ —¤» i ) ¥ enhctmcut of the Revenue Act of 19*20, in accordance with
»_ th¤’¥•w`in i' V . » por wwlh enactment of such Act. ,,,,",,'§’,‘T,§,“?"‘°°" "S¤C. Kmhrsi of the Board shall be appointed by
o ' ·4 Y? ~ with the advice and consent of the Senate,
‘ · dy dl .; · ounds of fitness to perform the duties of the oiiice. P°""°"*""“°"'“· M¢·;1mbe1:ns _ arc Bfzsxd my ge removeid by tlge President,lafterfn(;>tice an o rtzgty z· pu 'c caring, or me cienc , neg ect 0 uty, S“""’ or maiiizmn in otiice. but for no other cause. Igach member shall _ A receive saliiry at the rate of $10,000 per annum. 0,’§j‘j,;',f‘{"§§T;,,§’,{_,,,‘T"“ n >€(·bd) The terms of 0iHce of all members who are to com ose the
- Boar prior to June 2, 1926, shall expire at the close of iiusiness
,.,°Q§"Q‘L§°,d”§f,,',§‘f`“”““ on June 1, 1926. The terms of otlioe of the sixteen members first taking office after such date shall expire, as desi ated by the Presi- `L dent at the time of nomination, four at the engqof the sixth year, four ut the end of the eighth year, four st the end of the tenth year, m§[;§°g}‘j;;de;f_m2;l and four at the end of the twelfth year, after Jime 2, 1926. The terms of oiice of all successors shall expire twelve years after the expiration of the terms for which their predecessors were appointed; but any member appointed to fill v. vacancy occurring prior tothe
expiration of the term for which his predecessor was appointed
_ V shall’be"§. pointed only for the unexpired term of his predecessor. ¤,,}}°',,‘Q}‘§,?{‘,,d“‘l2‘“,I§°,§.‘ "S¤c. A member of the Board removed from office in =¤>¢ ¥**¤*·* ******4- al~¤:or<*1anc1qJwii.l1 subdivision (a) of section 901 shall not be permitted ut. anynanimgfto practice before the Board. °"""““‘“°°‘ '°"* " oncanmzivriox Axu mzocnnuma °`““’"""" “i"‘ '“*:‘ “ Tim Board shall at least bienniully designate a mem- h_— » as The Board shall have a seal which shall be »‘~ ` ` i y noti ' _ wiQ`?&ili°i£ia: “ 904- gi? audits divisions shall have such 'urisdio- tion as is n them by Title II and Title III of the ilevenue u_;¤°·g¤’"jw{‘“¤¢ ¥‘*** Act of 19*26 or by subsequent laws. The Board is authorized to ' impose srfee in an amount not in excess of $10 to bc Qred by the Board for the hling of any petition for the redeterminatmn of a
after enactment of the Revenue Act of 1926 andofor
any ’ ix? {Ending ut. the time of such enactment.
°°°‘““‘· **‘*‘ ~— “ ` $905. As Pity 0 t e members of the Board or of any = Biqeof constitute a. quorum for the transaction of the “ ` ofjhe Board or of the division, respectively. A vacancy Hf Board or in any division thereof shallnot im¥>ai1· the powers nor affect the duties of the Board or division nor 0 the remaining new of the Board or division, r~es¥ectively. ”Q;;;;*°¤’ “’ b' “ ./906. (s) Thechnirmsn may rom time to time divide the ` (_ Board into divisions of one or more members, assign the members of the Board thereto, and in case of a division of more than one member, dezivnabe the chief thereof. If a division, asp. result of a vacancy or the absence or inability of s. member assigned thereto to serve thereon. is composed of less than the number of members designated for the division, the chairman may nssign other members to the diviéon or direct the division to proceed with the transaction o*” businem without awaiting my additional amignment of members Dum °‘ *““**t’“*· thereto. A division shall hear and decide any proceeding instituted before the Board and any motion thereon assigned to such division by the chairman. by**§$§;!Sg’(§¤_°*“·“*“ ‘" (b) In case of u decision by a division, the decision and the find- ings of fact made in connection therewith shall become the decision
