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OF THE

JOINT COMMITTEE ON INTERNAL

REVENUE TAXATION

SIXTY-NINTH CONGRESS

PURSUANT TO

SECTION 1203 (b) (6), REVENUE ACT OF 1926

DIVISION OF INVESTIGATION

VOL. 1-PART 1

TENTATIVE PLAN OF PROCEDURE

Printed for the use of the Members of the Committee

NOTE. These reports have been submitted to the Chairman
and ordered printed by him, but have not yet been
approved by the full Committee

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON

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TENTATIVE PLAN OF PROCEDURE

CONGRESS OF THE UNITED STATES,

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION,

Washington, August 26, 1926. To the Members of the Joint Committee on Internal-Revenue Taxation: In order that you may be informed of the present status of the work being undertaken by the Joint Committee on Internal Revenue Taxation, of which you are a member, I wish to advise you as follows:

The revenue act of 1926, which authorized the joint committee, names as its first duty (sec. 1203 (c) (1)) "To investigate the operation and effects of the Federal system of internal-revenue taxes."

It appeared evident to me that in this work our division of investigation should first be employed to assemble those facts which the committee, or its tax simplification division, would require in order to deal intelligently with various subjects which we must consider.

In order to get a start on this work before the committee next convenes but to do so at a minimum of expense I have temporarily appointed Mr. L. H. Parker to the position of chief of the division of investigation. Mr. Parker has had long expereience with this class of work and has the knowledge of the law and the technical training necessary to properly proceed with this work without loss of time. I have also appointed Mr. B. C. Brown as clerk and temporary secretary of the committee. As these are the only employees appointed, it can be seen that our expenses are very light.

I have had a general conference with Mr. Parker on the work of his division, and have instructed him to proceed along constructive lines. In order that you may have an idea just how we are starting on the work, I am attaching herewith a copy of Mr. Parker's report on "Tentative procedure, division of investigation," which is confirmatory of the conference we had on the subject.

When reports are available on specific subjects, I will forward copies of same to you. It will necessarily take some time to compile some of the reports on account of the voluminous nature of the statistics which must be examined.

It should be noted in regard to the subjects which have been suggested for investigation, that this does not necessarily mean that the law is unsatisfactory on these points. In fact, it may be just as important to have at hand the data which will prevent any illadvised change in the existing law, as to assemble those facts which will lead to a beneficial revision.

I will always be glad of any suggestion or criticism you may desire to make.

Very truly yours,

WM. R. GREEN,

Chairman Joint Committee on Internal Revenue Taxation.

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