ADDITIONAL COPIES OF THIS PUBLICATION MAY BE PROCURED FROM THE SUPERINTENDENT OF DOCUMENTS GOVERNMENT PRINTING OFFICE WASHINGTON, D. C. AT $1.00 PER COPY (BOUND) L 2694 1 2602 DEC 1 5 1930 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 1920, 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 2959 to 3111, inclusive, and embraces all regulations and rulings of the Treasury Department made during the calendar year ended December 31, 1920. WM. M. WILLIAMS, Commissioner of Internal Revenue. III |