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ADDITIONAL COPIES

** THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTS
GOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.

AT

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., January 2, 1918. The following regulations are hereby promulgated for the information and guidance of internal-revenue officers and taxpayers under the authority of acts of September 8, 1916, and of October 8, 1917.

DANIEL C. ROPER,

Commissioner of Internal Revenue. Approved : W. G. MCADOO,

Secretary of the Treasury.

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