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VOLUME 6

9 3 4

AilTEO

NUMBER 62

Washington, Saturday, March 29, 1941
R ules, R egu lation s , O rders TITLE 15COMMERCE
CHAPTER IIIBUREAU OF FOREIGN
AND DOMESTIC COMMERCE
Order No. 96
P art 305F oreign T radT S tatistics
Section 305.47 is amended to read as follows:
305.47 Personal effects. No export declarations are required for personal effects or baggage of travelers. R.S. 161, 5 U.S.C. 22, R.S. 335 as amended, 15
U.S.C. 176, R.S. 336 as amended, 15
U.S.C. 173, and R.S. 337 as amended, 15
U.S.C. 174; also 27 Stat. 197 as amended 15 U.S.C. 177.
This amendment is effective imme diately.
March 20, 1941.
seal
R obert H . H inc k ley ,
Acting Secretary of Commerce.
P. R. Doc. 41-2318; Piled, M arch 28, 1941;
11:54 a. m .

TITLE 26INTERNAL REVENUE
CHAPTER IIIU. S. BOARD OF TAX
APPEALS
P art 701R ules
of
P ractice
RULES OF PRACTICE AMENDED1

Introduction. These revised Rules are promulgated pursuant to authority of section 1111, Internal Revenue Code, which provides that The proceedings of the Board and its divisions shall be con ducted 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 evi dence applicable in the courts of the Dis trict of Columbia in the type of proceed ings which prior to September 16, 1938, 1 These amended sections are issued p u rsu
a n t to th e auth o rity contained in section 1111, In tern a l Revenue Code, and are effective as of April 1, 1941.

were within the jurisdiction of the courts of equity of said District.
Congress in the revenue acts has enacted provisions relating to the organ ization, jurisdiction, and procedure of the Board of Tax Appeals, and to the action of the Bureau of Internal Revenue with respect to the assessment and collection of deficiencies when a petition has been filed with the Board. Reference is made to those statutory provisions in the rev enue acts for procedural requirements other than those relating to the conduct of proceedings before the Board and its divisions to which these Rules of Prac tice are limited. Attention is called to the Internal Revenue Code for conven ient reference, and particularly to sec tions 271, 272, 273, 1100, and 1142.
The first paragraph of 701.4 Rule 4
is amended to read as follow__
701.4 Form and style of papers. All papers filed with the Board shall be either printed or typewritten, and if typewrit ten, shall be on only one side of plain white paper. This paper shall be not more than 8 V2 inches wide and 11 inches long, and shall weigh not less than 16
pounds to the ream. The papers shall be fastened on the left side and at no other place.
Typewritten papers shall have no cov ers or backs. Copies shall be clear and legible but may be on any weight paper.
Paragraph c of 701.6 Rule 6 is amended to read as follows:
701.6 Initiation of a proceedingPe tition.

c A statement of the amount of the deficiency or liability, as the case may b e, determined by the Commissioner, the nature of the tax, the period for which determined, the amount thereof as nearly as may be computed in contro versy, and the collection district in which the return was filed.
701.19 Rule 19 is amended to read as follows:
701.19 Motions. No motion for re hearing, further hearing, reconsideration or the like may, except by special leave of the Board, be filed more than 30 days
CONTENTS
RULES, REGULATIONS, ORDERS
T itle 15 C ommerce :

Bureau of Foreign and Domestic Commerce:
Page Personal effects, export decla rations _________________ 1683
T itle 26 I nternal R ev e n u e :
U. S. Board of Tax Appeals:
Rules of practice amended 1683
T itle 30 M ineral R esources :
Bituminous Coal Division:
District No. 11, minimum price schedule ; temporary relief continued 1684
T itle 32 N ational D e fe n se :

Selective Service System:
Return of rejected men-------T itle 33 N avigation ble W aters :

and
1685

N aviga
Corps of Engineers, War Depart ment:
Lake Washington, Washing ton, bridge regulations
1685

NOTICES
Department of Agriculture:
Agricultural Adjustment Admin istration:
Wisconsin cut-over area, 1941
special conservation pro gram___________________ 1692
Farm Security Administration:
Louisiana, designation of loan areas----------------------------- 1696
Rural Electrification Adminis tration :
Amendment of administrative orders__________________ 1696
Department of Commerce:
Civil Aeronautics Authority:
Air Traffic Conference of America, notice of oral argument_____________ - 1696
Department of the Interior:
Bituminous Coal Division:
Hearings:
District Board No. 9---------- 1689
District Board No. 11 3
documents_ 1689,1690,1691
District Board No. 15 2
documents______ 1688,1691
Shelby Elkhorn Coal Co----- 1690
Stremel, Joseph F ------------- 1690
C ontinued on nex t page
1683