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 1916, 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 2277 to 2428, inclusive, and embraces all regulations and rulings of the Treasury Department made during the calendar year ended December 31, 1916, under the act of September 8, 1916, changing the rate of taxation on incomes, placing a tax on estates, manufacture of certain munitions, capital stock of corporations, wines, beers, etc.; the cotton-futures act of August 18, 1914, the emergency-revenue act of October 22, 1914, and the Harrison antinarcotic act of December 17, 1914, together with all regulations and rulings made during the calendar year 1916 on the subject of the income tax imposed by the act of October 3, 1913. W. H. OSBORN, Commissioner of Internal Revenue. III |