United States. Board of Tax Appeals
Variant namesHistory notes:
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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Subjects:
- Court administration
- Taxes
- Taxes, Collection of