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" The proceedings of the Board and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity... "
Reports of the Tax Court of the United States - Page 238
by United States. Tax Court - 1974
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United States Code Annotated, Volume 7

United States - Law - 1927 - 468 pages
...Board to preside at such hearing, and shall be open to the public. The proceedings In such hearings shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe with the approval of the Secretary of the Treasury, and In accordance with the...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...contractor to the board and to other persons and agencies. The proceedings of the boanl and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...contractor to the Board and to other persons and agencies. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...contractor to the board and to other persons and agencies. The proceedings of the board and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...Introductory. The Revenue Act of 1926 provides1 that the proceedings of the Board and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence8) as the Board may prescribe. 1 ยง 1000, amending Title IX of the Revenue Act of 1924. See...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...contractor to the Board and to other persons and agencies. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...determine the character of its proceedings. The law reads: "The proceedings of the Board and its divisions shall be conducted in accordance with such rules of practice and procedure ... as the Board may prescribe." [Section 1ooo, amending section 9o7 (a) of the 1924 law.] The Board...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...contractor to the Board and to other persons and agencies. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...contractor to the Board and to other persons and agencies. The proceedings of the Board and its divisions shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of...
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Regulations 96 Relating to Claims for Refund: Under Title VII of the Revenue ...

United States. Internal Revenue Service - Agriculture - 1936 - 48 pages
...Board to preside at such hearing, and shall be open to the public. The proceedings in such hearings shall be conducted in accordance with such rules of...and procedure (other than rules of evidence) as the Board may prescribe with the approval of the Secretary of the Treasury, and in accordance with the...
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