TABLE OF CONTENTS CHAPTER 5-BOARD OF TAX APPEALS SUBCHAPTER A--ORGANIZATION, JURISDICTION AND PROCEDURE PART I-ORGANIZATION AND JURISDICTION Sec. 1100. Status. Sec. 1101 . Jurisdiction. Sec. 1102. Membership. Sec. 1103 . Organization. Sec. 1104 . Offices. Sec. 1105. Times and places of meetings. PART II-PROCEDURE Sec. 1110. Fee for filing petition. Sec. 1111 . Rules of practice, procedure, and evidence. Sec. 1112. Burden of proof in fraud cases. Sec. 1113. Service of process. Sec. 1114. Administration of oaths and procurement of testimony. Sec. 1115 . Witness fees. Sec. 1116 . Hearings. Sec. 1117. Reports and decisions. Sec. 1118. Provisions of special application to divisions. Sec. 1119. Provisions of special application to transferees. Sec. 1120 . Publicity of proceedings. Sec. 1121 . Publication of reports. PABT III-MISCELLANEOUS PROVISIONS Sec. 1130. Employees. Sec. 1131 . Expenditures. Sec. 1132 . Disposition of fees. Sec. 1133. Fee for transcript of record. SUBCHAPTER B-COURT REVIEW OF BOARD DECISIONS Sec. 1140 . Date when Board decision becomes final. Sec. 1141 . Courts of review. Sec. 1142. Petition for review. Sec. 1143. Change of Commissioner. Sec. 1144 . (ross reference. Sec. 1145. Bond to stay assessment and collection. Sec. 1140 . Refund, credit, or abatement of amounts disallowed. CHAPTER 5-BOARD OF TAX APPEALS SUBCHAPTER A-ORGANIZATION, JURISDICTION AND PROCEDURE Part I-Organization and Jurisdiction SEC. 1100. STATUS. The Board of Tax Appeals (hereinafter referred to as the "Board") shall be continued as an independent agency in the Execu- tive Branch of the Government. SEC. 1101 . JURISDICTION. The Board and its divisions shall have such jurisdiction as is con- ferred on them by chapters 1, 2, 3, and 4 of this title, by Title II and Title III of the Revenue Act of i926, 44 Stat. 9, or by laws enacted subsequent to February 26, 1926. 158
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