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TABLE D.-Internal revenue statutes expressly amended or reenacted— Continued

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301 (b) 301 602 602 (8) 207 601 601 (a)

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24 (b) *1937, Aug. 26 24 (c)

48 (e) do. 48 (e) (1)

do. 54 fdo.

102 Ado. 102 (8) fdo.

102 (e) tdo. 113 (a) (5) fdo. 113 (a) 7) 11938, May 28 113 (a) (15) tdo. 113 (b) (1) 1937, Aug. 26

115 (C) do.
119 (0) t1938, May 28
142 (8) *1937, Aug. 26

145 tdo.
163 (a)

211 fdo. 211 (a)

tdo. 273 (C)

11938, May 28 273 (1)

-do275 +1937, Aug. 26 275 (d) .do. 275 (e) -fdo. 311 (b) 1938, May 28 322 (d)

tdo. Title IA 1937, Aug. 26

410 41938, June 15

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204 807 (a)

808 203 205 812

402 207 (e)

401 501 501 819 819 (e) 206 (8) 206 206 (C) 814 (b) 809 (a)

50 52 52 50 52

TABLE E.-Derivation of Revised Statutes relating to internal revenue

Original acts

Revised Statutes section

Volume

Page

Chapter

Section

1. 235. 239. 251 277, 6th. 319.

104 64 13 34

320. 321.

322

323 349. 774. 838. 919. 934.

19 64

19 3, 9, 10

3 17 9

969 3140 3140 (2d ed.). 3141.

INRogne

182 10

13 16 13 12 14 17 13 15 12 14 12 16 14 17 14

4 14 14 13 15 12 13 16 12 13 16 13 13 13 13 14 17 14 14 13 13 13 14 15 16 15 17

3142.

18

3143. 3144. 3145.

25

166 170 239 271 223 432 170 403 223 290 725 170

725 162, 163

471

581 111, 145

632 172 111 306 166 433 224 239 433 224 261 225 483 231 469 445 494 106 106 225 238 471 473 282 179 145 241 145 244 146 146 147 244

168 153, 161

153 144, 145

680 242 471 482 145 238 167 164 165 483 172 225

401 225, 226

186
184
173
255
173
119
184

13
173
121

74 184

74 150 169 244 184

57 184 184 173 186 119 173 251 119 173 255 173

78 173

101

471 401 226 102

401

13 14 15 13 14 15 15 14 14 13 17 13 14 14 17 13 14 17 13 14 17 13 14 17 13 13 13 17 13 14 17 13 14 14 14 17

Date

1868, July 20
1866, July 13
1864, June 30
1870, July 14

do.
1862, July 1
1866, July 13
1872, Dec. 24
1864, June 30
1869, Mar. 3
1863, Mar. 3
1866, July 13
1863, Mar. 3
1870, June 22
1867, Mar. 2
1873, Mar. 3
1866, July 13
1833, Mar. 2
1866, July 13
1866, July 13
1864, June 30
1868, July 20
1862, July
1864, June 30
1870, July 12
1862, July 1
1864, June 30
1870, July 14
1864, June 30
1865, Mar. 3
1864, June 30
1865, Mar. 3
1867, Mar. 2
1873, Mar. 3
1866, July 13

do
1864, June 30

do.
1865, Mar. 3
1867, Mar. 2
1869, Mar. 1
1870, July 1
1868, July 20
1872, June 6
1868, July 20
1872, June 6
1868, July 20

do..

do..
1872, June 6
1866, July 13

do..

do..
1868, July 20
1873, Mar. 3
1864, June 30
1865, Mar. 3
1867, Mar. 2
1868, July 20
1864, June 30
1866, July 13
1868, July 20

3146. 3147 3148. 3149.

3150.

3152..

3153.

3154. 3155 3156. 3157 3158 3161. 3162. 3163 3164. 3165.

78 166 226 184 184 173 173

78 169

57 187 186 315 186 315 186 186 186 315 184 184 184 186 244 173

78 169 186 173 184 186 186 169 184 173

13 173 184 169

13 173 184

13 173 184

13 173 184

13 173 173 173

13 173 184

13 173 184 184 169 13

3166.

3167 3168.

3169.

3170 3171. 3172.

3173.

3174.

3176

1867, Mar. 2 1866, July 13 1864, June 30 1872, Dec. 24 1864, June 30 1866, July 13 1867, Mar. 2 1872, Dec. 24 1864, June 30 1866, July 13 1872, Dec. 24 1864, June 30 1866, July 13 1872, Dec. 24 1864, June 30 1806, July 13 1872, Dec. 24 1864, June 30

do...

do.
1872, Dec. 24
1864, June 30
1866, July 13
1872, Dec. 24
1864, June 30
1866, July 13

do
1867, Mar. 2
1872, Dec. 24

3176.

1 14 9 1 14 9 1 14

9 1,2 37, 38

15 16

1 18 9 2 36 9

226 102 401 227

102 401, 402

238 226 227 401 228 103 402 28 111 106 473 402

3177 3179 3180.

3181. 3182.

3183..

3184.

TABLE E.-Derivation of Revised Statutes relating to iniernal revenue Continued

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3185..

11 8

3186 3187

3188 3189 3190. 3191

1866, July 13 1867, Mar. 2 1866, July 13

do... 1867, Mar. 2 1866, July 13

do..... do...

.do... 1872, Dec. 24 1866, July 13

do..

3192 3193 3194.

do

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9 9

3195 3196 3197 3198 3199 3200. 3201 3202. 3203 3204 3205 3206 3207 3208 3209 3210. 3211. 3212 3213. 321432153216. 3217. 3218.

106

4 32

3 33 33

184 169 184 184 169 184 184 184 184

13 184 184 184 173 184 184 184 184 184 184 184 184 184 184 184 184 186 169 173

78 173 173 184 184 169 184 173 184

13 184 184

13 218 218 218 169 184 315 315 186

3219. 3220.

3221. 3222 3223. 3224 3228.

14

150 14

473 14

107 14 106, 107, 108 14

473 14

107 14

107 14

107 14

108 17

402 14

108 14

107 14

107 13

240 14

108 14

108 14 108, 109 14

109 14

109 14

109 14

109 14

109 14

110 14

110 14

110 14

108 15

167 14

472 13

236 13

483 13

236 13

236 14

111 14

111 14

472 14

111 13

237 14

110 17

402 14

110 14

111 17

401 17

162 17

162 17

162 14

475 14

162 17

257 17

258 15

166 16

60 15

166 14

113 14

113 17

401 14

115 14

113 14

114 14

113 17

252 15 137, 165 17

402 17

402 17

403 14

114 15

142 17

255 14

122 16

151 14

117 16

256 15

151 15 130, 150, 151 16

42 17 239, 244 17 401-403 16

42 15

151 17

239 15

151 16

42 17

244, 245 16

151 17

250 15

152 17

250 17

250 16 151, 154 17

251 16

150 17

251

1 1 2 2 10 19 44 44 102

7 102

9

3228. 3229 3230. 3231. 3232. 3233.

3234. 3235. 3236. 3237

9 9 9

31 26, 101

3 3

3238

3239 3240. 3241. 3242.

3243.

3244, Ist.

186 184 184

13 184 184 184 184 315 186 13 13 13 184 186 315 184 186 184 255 186 186

3244, 2d. 3244, 3d.

3244, 4th.

3244, 5th.

3244, 6th.

3244, 7th.

1864, June 30 1866, July 13

do.. ..do. ..do. do. do. -do. do.

do.

----do.

-do.

_do. 1868, July 20 1867, Mar. 2 1864, June 30 1865, Mar. 3 1864, June 30

do.. 1866, July 13

do. 1867, Mar. 2 1866, July 13 1864, June 30 1866, July 13 1872, Dec. 24 1866, July 13

do. 1872, Dec. 24 1872, May 27

do.

do. 1867, Mar. 2 1866, July 13 1872, June 6

do. 1868, July 20 1868, Mar. 31 1868, July 20 1866, July 13

do. 1872, Dec. 24 1866, July 13

do.. do.

do.. 1872, June 6 1868, July 20 1872, Dec. 24

do.

do. 1866, July 13 1868, July 20 1872, June 6 1866, July 13 1868, July 20 1866, July 13 1870, July 14 1868, July 20

do.. 1869, Apr. 10 1872, June 6 1872, Dec. 24 1869, Apr. 10 1868, July 20 1872, June 6 1868, July 20 1869, Apr. 10 1872, June 6 1868, July 20 1872, June 6 1868, July 20 1872, June 6

do. 1868, July 20 1872, June 6 1868, July 20 1872, June 6

18 316 13 18 186 315 186

18 315 186 315 186 315 315 186 315 186 316

9 44 32

9 69 9

1 69 11, 69

1 12, 13

69 13 69

2 13, 17

59 31 00 31

31 59, 63

31 69 31

3244, 8th. 3244, 9th..

3244, 10th

TABLE E.—Derivation of Revised Statutes relating to internal revenue-Continued

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17 17 14 15 15 15

251
238
122
150
126
125

125
125, 128

2338 141 481 402 565 125 141

59

126 401, 402 126, 127

401 127 401

15 17 15 14 17 14 15 15 15 15 17 15

39

315 315 184 186 186 186 186 186 315 186 169

13 Res. 11

186
186

41
186

13 186

13 186

13 186

13 188

18 315

13 186

13 315

13 186 13

131

1 17 1 8

1872, June 6

do.
1866, July 13
1868, July 20

..do....
...do..
---do.

do.
1872, June 6
1868, July 20
1867, Mar. 2
1872, Dec. 24
1867, Feb. 5
1868, July 20

do. 1868, Mar. 31 1868, July 30 1872, Dec. 24 1868, July 20 1872, Dec. 24 1868, July 20 1872, Dec. 24 1868, July 20 1872, Dec. 24 1868, July 20 1869, Apr. 10 1872, June 6 1872, Dec. 24 1868, July 20 1872, Dec. 24 1872, June 6 1872, Dec. 24 1868, July 20 1872, Dec. 24 1866, July 13 1868, July 20 1872, June 6 1868, July 20 1872, June 6 1872, Dec. 24 1868, July 20

do...
1872, June 6
1868, July 20
1872, June 6
1868, July 20

do..
do

do..
1872, Dec. 24
1868, July 20
..do...
do.

do
1872, June 6
1868, July 20
1872, June 6
1868, July 20

do
1871, Mar. 3
1888, July 20

-do.

184

401
128

41
243
401
128
401
239
401
130
401
154
130
239
131
239
401
141
131
239
130
239

149 134, 146

146 132 401 139 139 140 132 239 129 239 142 126 601 140

15
17
15
17
15
16
17
17
15
17
17
17
15
17
14
15
17
15
17
17
15
15
17
15
17
15
15
16
15
17
15
15
15
15
17
15
17
15
15
16
15
15
15
15
15
14
15
17
14
15
17
15
15
17
15
15
15
17
15
15
15
15
17
15
15
15
15
17
15

18

134

do

3244, 11th
3245.
3246.
3247
3248
3249.
3250.
3251.

31
12

9 59

3252 3253

1,4 12 38 14 2

3254 3255 3256 3257 3258..

3259

3260.

3261

3262

3263.

13 1 9 1 12

1 14

3264.

3265

3266.

3267

3288 3269 3270 3271

25 12 12 16 12

1 40 17 12 15 12

56 21, 52

52 18

1 32 33

3272 3273 3274 3275

3276 3277 3278 3279.

3280

11 12

3291 3282

3283 3284 3285 3286 3287 3288 3289

186 315 186 315

13 186 186 315 186 315 186 186 186 186

13 186 186 186 186 315 186 315 186

186 Res. 53

186 186 186 186 186 184 186 315 184 186

13 186 186 315 186 186 186 173 186 186 186 186

13 186 186 186 186 315 186

26 11 39 31 23 43

3290 3291.

3292 3293

...do.

do.
1866, July 13
1868, July 20
1872, June 6
1866, July 13
1868, July 20
1872, Dec. 24
1868, July 20

do..
1872, June 6
1868 July 20

do.

do..
1873, Feb. 21
1868, July 20

do....
..do.

do... 1872, Dec. 24 1868, July 20

do.

3294. 3295 3296. 3297 3298 3299 3300. 3301

133 139 135 162 150 243 160 147 401 147 135 240 136 138 140 468 141 140 147 147 401 134 132 133 133 240 141

12 24 25 36

3302 3303 3304. 3305

36 52 52

1 21 19 19 19 12 40

...do.

do...
1872, June 6
1868, July 20

3306.

TABLE E.-Derivation of Revised Statutes relating to internal revenue-Continued

Chapter Section

19 12

6 13 59 13

2 22 12

1 30

1 26

3 27 12 28 12

6 15 29 59 13

1 15 46

13 25, 57

12 25

12

43 38 39

48 12 54 12 12 5

186 316

13 186 315 315

13 186 315

13 186

13 186

13 186 315 186 315

13 315 186 186 315

13 186 186 255 186 315 186 186 315 186 184 186 186 186 315 186 315 315 232 186 186 315 186 186 184 316 184 315 184 315 184 315 184 315 169 254 184 315 184 315 184 315 184 315 184 315 184 315 184 315 184 315 184 315 184 315 315 315 184 315 184 315 184 315 186 315

42 12 36 68 46 16 47 17

19 60 20 48 18

10

Original acts

Revised Statutes section

Date

Volume

Page

3307.

3308

3309.

3310.

3311.

3312.

3313.

1868, July 20
1872, June 6
1872, Dec. 24
1868, July 20
1872, June 6

do...
1872, Dec. 24
1868, July 20
1872, June 6
1872, Dec. 24
1868, July 20
1872, Dec. 24
1868, July 20
1872, Dec. 24
1868, July 20
1872, June 6
1868, July 20
1872, June 6
1872, Dec. 24
1872, June 6
1868, July 20

do..
1872, June 6
1872, Dec. 24
1868, July 20

do..
1870, July 14
1868, July 20
1872, June 6
1868, July 20

do..
1872, June 6
1868, July 20
1866, July 13
1868, July 20

3314.

3315 3316. 3317

3318 3319.

3320

3322. 3323.

3324 3325 3326 3327 3328

...do..-...-

3329.

3330......

3331.
3332.

15
17
17
15
17
17
17
15
17
17
15
17
16
17
15
17
15
17
17
17
15
15
17
17
15
15
16
15
17
15
15
17
15
14
15
15
15
17
15
17
17
17
15
15
17
15
15
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
14
17
17
17
14
17
14
17
14
17
18
17

133
240
403
150
244
243
402
134
240
401
138
401
137
402
137
240
138
240
403
245
138
151
244
401
143
144

256 136, 149

243 137 144 240 142 160 141 141 144 240 147 241 242 559 142 142 240 140 150 163 245 164 245 164 245 165 246 164 245 475 586 165 246 165 246 166 246 166 247 166 247 166 248 166 247 167 248 166 248 167 248 249 219 167 249 167 249 167 249 153 253

3333 3334 3335.

3336.

3337.

3338..

3339..

do..
1872, June 6
1868, July 20
1872, June 6

do...
1873, Mar. 3
1868, July 20
1868, July 20
1872, June 6
1868, July 20

do...
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1867, Mar. 2
1873, Mar. 3
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, Juno 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6

..do.....

..do.
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1866, July 13
1872, June 6
1868, July 20
1872, June 6

3340.

3341.

3342.

3343..

3344..

3345..

34 51 21 62 22 63 23 84 24 84 24 54 24 54 24 84 24 54 24 50 25 28

3348.

3347.

3348.

3349

3350. 3351 3352..

3353.

3554.

58 29 68 80 63 31

3356.

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