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CONGRESS OF THE UNITED STATES

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

MEMBERS

SENATE

HOUSE OF REPRESENTATIVES

REED SMOOT, Utah.

WILLIAM R. GREEN, Iowa, JAMES E. WATSON, Indiana.

Chairman. David A. REED, Pennsylvania. WILLIS C. HAWLEY, Oregon, FURNIFOLD MCL. SIMMONS, North

Vice Chairman. Carolina.

ALLEN T. TREADWAY, MassachuANDRIEUS A. JONES, New Mexico. setts.

JOHN N. GARNER, Texas.

JAMES W. COLLIER, Mississippi. B. C. Brown, Secretary

CHARLES D. HAMEL,
Counsei and Chief, Division of

Simplification.
E. H. MCDERMOTT, Asst. Counsel.

L. H. PARKER,

Chief, Division of Investigation.

III

358970

REPORT OF THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION TO THE COMMITTEE ON WAYS AND MEANS OF THE HOUSE OF REPRESENTATIVES AND THE COMMITTEE ON FINANCE OF THE SENATE

WASHINGTON, D. C., November 15, 1927. The Joint Committee on Internal Revenue Taxation was established under section 1203 of the Revenue Act of 1926. The committee is composed of 10 members, 5 of whom are members of the Committee on Ways and Means of the House of Representatives and 5 of the Committee on Finance of the Senate. The principal duties of the joint committee are to investigate the operation and effects of the Federal system of internal-revenue taxes; to investigate the administration of such taxes by the Bureau of Internal Revenue or any executive department, establishment, or agency charged with their administration; to make such other investigations in respect of such system of taxes as the committee may deem necessary and to investigate measures and methods for the simplification of internalrevenue taxes, particularly the income tax.

The committee organized by electing a chairman and vice chairman and providing for a staff, to consist of two divisions, a division of simplification and a division of investigation.

L. H. Parker was appointed chief of the division of investigation on August 2, 1926. The personnel of the division of investigation was later increased by the appointment of G. D. Chesteen, assistant chief, an engineer, and three auditors.

Charles D. Hamel was appointed counsel for the committee and chief of the division of simplification in April, 1927. Edward H. McDermott was appointed assistant counsel. The personnel of the division of simplification consists of the chief of the division and two assistants. It was not possible to establish the division of simplification at an earlier date than that mentioned, due to difficulties encountered in obtaining the services of individuals qualified to perform the work required.

The division of investigation has functioned since August, 1926, though until recently with a considerably smaller force than it has now. The work of the division of simplification began in April of

An advisory committee was appointed in April, consisting of Dr. T. S. Adams, A. A. Ballantine, George E. Holmes, George O. May, and Dr. Thomas Walker Page, the committee serving without compensation. Charles D. Hamel acted as chairman of the advisory

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this year.

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