United States. Board of Tax Appeals

Variant names
Dates:
Establishment 1924
Disestablishment 1942
Americans,
English,

History notes:

U.S. Board of Tax Appeals, 1924-42

History: Established in the Executive branch as an independent agency by the Revenue Act of 1924 (43 Stat. 336), June 2, 1924. Conducted hearings and issued redeterminations in cases appealing adverse income, profit, estate, and gift tax decisions of the Commissioner of Internal Revenue. Renamed Tax Court of the United States, 1942.

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Information

Subjects:

  • Court administration
  • Taxes
  • Taxes, Collection of

Occupations:

not available for this record

Places:

not available for this record