Page:United States Statutes at Large Volume 53 Part 1.djvu/170

 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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