126 SIXTY-NINTH CONGRESS. Sass. I. C11. 27. 1926. ”,{g*_‘gg€* °* M- Part I of Title III (called " Estate Tax "); . . i g&e.pp.m·am. Part II of Title III (ca1led»*‘ Gift-Tax ") as of January 1, 1926; va;°4°i{@».ai¤. Title IV ·(celled_“ Tax our Cigars, Tobacco, and Manufactures '{,`g°_,}”’w_,;,,;°§;;,_ Thereeffl) ei: " tiseotion·400;. · V ' - . ·. .
4j00 iathe tar; and e ;te§ective on
- .exp1ratxenv o~ .» yam r ten mento ; ',§`;{?,‘,;§',{"?P¥,,,°°_,{, .Titls.·V (1:alled#‘! Taxon Dues "),~elfective onvthe c irationof 30,lla enactment oi this 1Act·,; - {°;§f';,f‘,§,$$g,,,_,,,_ “ Taxes ”) except subdivision (2) of OR': ‘ e L . - l- ‘ r = . » i A¤°°*¤°*>”•* * Subdivision 5 (2) of section ‘600 (being the tax on certain automo- glheskgifcctive on the expiration iof 30 days after the enactment of
rmt muse .·· spam rms ··>,.¤awsve on June zo, ieee,
$,‘:,‘j"gf';,‘;f§,,;,,,_ Title VIII (called Stamp Taxes ig, efective on the expuaticn Cm 0£~80 days after the enactment of this ct; eve sm-gums. Sections 1004,~1006,··1006, and 1007, subdivision (a) of section ,,,‘[§,,f“· W- “°‘°‘°· 1008, sections 1009, 1010, 1011, 1012, 1014, 1018, 1019, and 1020, sub- divisions (a) and (b) of section 1021, subdivision (c) of section 1025, and sectioas 1026, 1027, 1028, 1029, 1030, and .1031 (being cer- l$&l.!l‘ldII11111. 'stra `vre provisions . · ‘ .· »ii§EEi.13iw°$d.i$i¤$ (b) The pfrts of the Revenue Act of 1924 which are repealed by ®{§‘f‘,;,,,‘f“‘°"* this Act sha (except as provided in sections 283 and 318 and except Ajgjvéiggé 81 as otherwise specifically provided in this Act) remain in force for t e ' ' ` assessment and collection of all taxes imposed li? such Act, and for the assessment, imposition, and collection of a interest, penalties, or forfeitures which have accrued'or may accrue in relation" to any such taxes, and for the assessment and collection, to the extent pro- vided in tlie Revenue Act of 1924, of all taxes imposed by prior income, wareproiits, or excess-profits tax acts, and for_the assess- ment, imposition, and collection of all interest, penalties, or for- feitures which have accrued or may accrue in relation to any such taxesi In the case of any tax imposed by. any part of the Revenue Act of 1924 repealed by this if there is a tax imposed by this Act in lieu thereof, theprovision imposmg tax shall remain md£or<€•imunt1l._tl1e4co1%resthl:·orkdmg tax under this Act takes effect un er provisions o ( ct. I B,{{‘§{{_”‘" R°"““° smmau or INTERNAL ruzvrmum C.?£,§1°,Z§,,°g?°°'°’ Sac. 1201. (agi There is herebg created the Department of the A pommmrmm Treasury the .o_ ceof sel for Bureau of Internal u¤¢iZ¤,.a. ’ Revenue. The General Gounsel shall be appointed by the President, by and with the advice andconsentof the '.Senate,—and· shall receive a atthe rats of $10,000 per annumypayable out of any cipro- riataon available furthe paymentof ofamessmg an eel- l)ecting the intemal-revenue taxeso He, perform such duties as are now required under the internal revenue laws to be performed by Mum I I mm the Solicitor el Internalsllevenuiz/,(;or"as maybeipreacribcd by the R.,,,,,,,,,,‘$u,§,d_ Secretary or retiuired by law. mmencing at such tune as the General Counse first a pointed under th1s section quahdes and takes ggige, the 02:% of §> icitor of Internal Revenue in the Depart- ment ustice· =ce¤setoexist;:. ~· ,,}§',§"',,§,;',§‘§,‘,“,,'§,’”,}_,°‘g; ((b) shall be‘iu=dhe Bureau o£Intei11al·Bevenue the·follow· rim ingbhcers who shall Beep inted by the<President,5 by and with the advice and consent of the $8.00, and who shall performsuch. duties as may ·be“prescribed·by-the Gommissioneror reqriiredb law:. ‘ _,,§°“O{,,,’},"ff““‘ °°“' (1) Four Assistant General Counsel of whom - receive a salary at the rate of·$8,000 per <» » - ’ L
