TREASURY DEPARTMENT,

Document No. 2315.

Commissioner of Internal Revenue.

APR 2 9 1915

INTRODUCTION.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, D. C., January 2, 1903.

To officers of internal revenue and others:

The within decisions of the Commissioner of Internal Revenue, rendered during the calendar year 1902, 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 rulings numbered from 455 to 612, inclusive.

J. W. YERKES,

Commissioner.