INTRODUCTION. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To officers of internal revenue and others: The within decisions of the Commissioner of Internal Revenue, rendered during the calendar year 1914, upon the construction to be given to the various acts of Congress relating to the internal revenue, are published for the information and guidance of officers of the internal revenue and others concerned. This volume contains Treasury Decisions numbered 1927 to 2112, inclusive, and embraces all regulations and rulings of the Treasury Department up to December 31, 1914, on the subject of the emergency revenue tax imposed by the act of October 22, 1914, and all regulations and rulings made during the calendar year 1914 on the subject of the income tax imposed by the act of October 3, 1913. W. H. OSBORN, Commissioner of Internal Revenue. (III) |