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APPENDIX

TABLE OF CONTENTS

PART I. REFERENCE TABLES

Page

V

XL

XLII

Table A-Derivation of Internal Revenue Code.
Table B-Statutes Included in the Internal Revenue Code:

I. Revised Statutes..

II. Statutes at Large..
Table C-Internal Revenue Statutes Expressly Repealed:

I. Revised Statutes..

II. Statutes at Large..
Table D—Internal Revenue Statutes Expressly Amended or Reenacted:

I. Revised Statutes..

II. Statutes at Large.--
Table E-Derivation of Revised Statutes Relating to Internal Revenue.

LX

LX

LXIII

LXVII

LXXIV

PART II. PROVISIONS OF THE CONSTITUTION RELATING TO TAXATION

Article I (extracts); Article XVI.

LXXXI

Part III. MISCELLANEOUS STATUTORY OR TREATY PROVISIONS

LXXXIII

LXXXIX

XCII

CIII

CXLIV

CLV

CLIX

CLXXII

U. S. Code:
Title 1-General Provisions.--

LXXXIII Title 5—Executive Departments and Government Officers and

Employees---
Title 6_Official and Penal Bonds --
Title 7-Agriculture---
Title 11-Bankruptcy--
Title 12—Banks and Banking-
Title 15Commerce and Trade.

CXLIV Title 18 Criminal Code and Criminal Procedure..

CXLVIII Title 19%Customs Duties.. Title 27–Intoxicating Liquors. Title 28-Judicial Code and JudiciaryTitle 31—Money and Finance.

CLXXVIII Title 34-Navy-

CLXXIX
Title 38—Pensions, Bonuses, and Veterans' Relief.
Title 40—Public Buildings, Property, and Works.
Title 42—The Public Health -

Title 45-Railroads.--
Alien Enemy Property and Income-
Treaty With Canada (Income Taxation)-
Treaty With France (Double Taxation).

CLXXXV Exemption From Internal Revenue Taxes:

(A) United States Government Obligations.
(B) Instrumentalities of the United States and Their Obligations-
(C) Insular and Panama Canal Bonds; Annuities.

CLXXX

CLXXXI

CLXXXII

CLXXXIII

CLXXXIII

CLXXXIV

CLXXXIX

CXC

CXCIV Page

CXCV

CXCV

CXCVI

CXCVI

CXCVI

CXCVII
CXCVII

PART IV. DIGEST OF OPINIONS CONSTRUING THE REPEAL

PROVISIONS OF THE REVISED STATUTES
Sec. 5595:

U. S. v. Bowen, 100 U. S. 508.
Dwight v. Merritt, 140 U. S. 213.
The Marine City, 6 Fed. Rep. 413.
U. S. v. Moore, 26 Fed. Cas. 15,804..

Wade v. United States, 21 Ct. Cl. 141.
Sec. 5596:

U. S. v. Claflin, et al., 25 Fed. Cas. 14,799..

U. S. v. Webster, 21 Fed. Rep. 187---
Sec. 5597:

Bechtel v. United States, 101 U. S. 597.
Claflin v. Houseman, 93 U. S. 130.-

Wilson v. Goodrich, 154 U. S. 640...
Sec. 5599:

Sayles, Executor, v. Louisville City R. R. Co., 9 Fed. 512...
Sec. 5600:

Doyle v. Wisconsin, 94 U. S. 50.---
Hyde v. United States, 225 U. S. 347-
Page v. Burnstine, 102 U. S. 664.

McDonald v. Hovey, 110 U. S. 619..
Sec. 5601:

United States v. Auffmordt, 122 U. S. 197

CXCVIII

CXCVIII

CXCVIII

CXCVIII

CXCIX

CXCIX

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289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289

41. 42. 43. 44. 45. 46. 47. 48. 51. 52.

1938, May 28

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477
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51 478 1671 478 51 51 478 51 51 51 51 128 52

289 289

27 289 690 289 27 27 289 27 27 27 27 27 27

53. 54. 257 (a), 55 (8). 55 (a). 55 (a). 257 (a). 257 (c). 55 (b) (1), (2). 257 (d). 257 (b) (1). 257 (b) (2). 257 (b) (3). 1203 (d). 257 (e). R. S. 3167. 1317. 1115. 55 (a). 55 (b) (2). 257 (d).

44

* 1919, Feb. 24 1926, Feb. 26 1936, June 22 1938, May 28 1926, Feb. 26

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55 (b) (2)
55 (c)
55 (d) (1) (A)
55 (d) (1) (B
55 (d) (1) (C).
55 (d) (2).
55 (e).

55 (1) (1).

55 (1) (2) 55 (f) (3). 55 (1) (4) 66. 57 68. 59 60 61. 62 63 64 101 102. 103. 104 105 106 111 112 113. 114. 115. 116 (a)-(h). 116 (i).

1938, May 28

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480 483 483 484 484 484 484 485 490 494 496 498

289 289 289 289 289 289 289 289 289 289 289 289

101. 102. 103. 104, 105. 106. 111. 112.

113.

114. 115. 116.

V

TABLE A.-Derivation of Internal Revenue Code-Continued

I. R. C. section

Date

Page

Chapter

1938, May 28

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52 52 52 52 52 52 52 52 52

500
503
503
506
506
506
508
510
511

289 289 289 289 289 289 289 289 289

1938, May 28

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513 513 513 515 515 516 516 516 517 517 518 518 518 519 519 519 519 521 521 521

289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289 289

521

117 118 119 120 121 131. 141 142 143 (a)-(1). 143 (8) 144. 145 146 147 148 149 150 151 161 162 163 164 165 166 167 168 169 181 182 183. 184. 185. 186 187. 188 201 202 203 204 205 206 207 211. 212 213. 214. 215 216. 217. 218. 219. 231 232 233 234 235 236 237 238 251. 252 261 262 263 264 265 271 272 273 274 275 276 277 291 292 293 294 295 296 297 298 299 311 312 313. 321 322. 331 332 333 334 335. 336.

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289 289 289 289 289 289 289 259 289 289 289 289 289 289

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Volume

Section

117. 118. 119. 120. 121. 131. 141. 142. 143,

144. 145. 146. 147. 148. 149. 150. 151. 161. 162. 163. 164. 165 (a). 166. 167. 108. 169 (a)-(g) (1). 181. 182. 183. 184. 183. 186. 187. 188 (a), 201. 202. 203. 204. 205. 206. 207. 211. 212. 213. 214, 215. 216. 217. 218. 219. 231. 232. 233. 234. 235. 236. 237. 238. 251. 252.

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311.
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289 289 289 289 289

1938, May 28

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544 545 546 547 548 548 549

289 289 239 289 289 289 289 289

321. 322. 331. 332. 333. 334, 335. 336.

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TABLE A.Derivation of Internal Revenue Code-Continued

I. R. C. section

Volume

Page

Chapter

Section

337 338 339 340. 361 362 371. 372. 373 500 501. 502 503 504. 505. 506. 507 508. 509 510 511 600 601 602. 603. 604. 650, 651 700. 701 702. 703. 704. 705. 706.

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602 (a). 602 (b). 602 (b). 602 (c).

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300 (d), 304 (a).
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44

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