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T.D. 5540 and T.D. 5543; in the seventh paragraph, T.D. 5528; in the ninth paragraph, T.D. 5527; in the tenth paragraph, T.D. 5541; in the twelfth paragraph, T.D. 5542; in the nineteenth paragraph, T.D. 5537; and in the twenty-first paragraph, T.D. 5589.

$ 601.11 Excess Profits Tax Council; Appellate functions and procedures un

der section 722 of the Internal Revenue Code.

CODIFICATION; In $ 601.11 (a) the parenthetical matter in the last sentence of the second paragraph was amended to read "(see $ 601.1 (d) (4))" by Statement, Acting Secretary of the Treasury, Feb, 10, 1947, 12 F.R. 953.

CHAPTER III-THE TAX COURT OF THE UNITED STATES

N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 307).

Part
701 Rules of practice. (Amended)

ABBREVIATIONS: The following abbreviations are used in this chapter:
CFR Code of Federal Regulations
F.R. Federal Register
Stat. Statutes at Large
Supp. Supplement, Code of Federal Regulations
U.S.C. United States Code

PART 701-RULES OF PRACTICE

Sec.
701.4 Form and style of papers. (Revised)
701.22 Service. (Revised]
701.35 Briefs. (Amended]•
701.51 Preparation of record on review; costs.

(Amended)
701.61 Co putation of time; Saturdays,

Sundays and holidays. (Amended] AUTHORITY: $$ 701.4 to 701.61, appearing in this Supplement, issued under 53 Stat. 160; 26 U.S.C. 1111.

SOURCE: $$ 701.4 to 701.61, appearing in this Supplement, contained in Rules of Practice, Presiding Judge, The Tax Court of the United States, Oct. 29, 1947, effective Nov. 3, 1947, 12 F.R. 7112.

§ 701.4 Form and style of papers. (a) All papers filed with the court shall be either printed or typewritten, and shall be fastened on the left side only, and shall have a caption and a signature, and copies, as specified in this section.

(b) Printed papers shall be printed in 10- or 12-point type, on good unglazed paper, 5% inches wide by 9 inches long, with inside margin not less than 1 inch wide, and with double-leaded text and single-leaded quotations.

(c) Typewritten papers shall be typed on only one side of plain white paper, 842 inches wide by 11 inches long, and weighing not less than 16 pounds to the ream, and shall have no backs or covers.

(d) Citations shall be in italics when printed and shall be underscored when typewritten.

(e) The proper caption omitting all prefixes and titles shall be placed on all

papers filed. The full given name and surname of each individual petitioner shall be set forth in the caption, but without any prefix or title, such as "Mrs.," "Dr.," etc. The name of the estate, the trust, or the other person for whom he acts, shall be given first by each petitioner who is a fiduciary, followed then by his own name and pertinent title, thus: “Estate of John Doe, deceased, Richard Roe, Executor." (See $$ 701.5 and 701.6 (a) and 26 CFR, 1944 Supp., 711.2)

(f) The signature, either of the petitioner or of his counsel, shall be subscribed to the petition in writing, and shall be in individual and not in firm name, except that the signature of a petitioner corporation shall be in the name of the corporation by one of its active officers, thus: “John Doe, Inc., by Richard Roe, President." The name and the mailing address of the petitioner or counsel actually signing shall be typed or printed immediately beneath the written signature.

(g) Four conformed copies shall be filed with the signed original of every paper filed, except as otherwise provided in the regulations in this part. Papers to be filed in more than one proceeding (as a motion to consolidate, or in proceedings already consolidated) shall include one additional copy for each such additional proceeding.

(h) All copies shall be clear and legible, but they may be on any weight paper.

$ 701.22 Service-(a) Upon petitioner. If there is no counsel of record, service will be made upon the petitioner.

(b) Upon first counsel of record. Serv. ice upon any counsel of record will be deemed service upon the party, but, where there are more than one, service will be made only upon counsel for petitioner whose appearance w first entered of record-unless the first counsel of record, by writing filed with the Court, designates other counsel to receive service, in which event service will be so made.

(c) Upon respondent. Service may be made upon any named respondent in person, upon deputies duly designated by him to accept service, or upon counsel appearing for the respondent in the proceeding. (See $$ 701.12, 701.14, and 701.15.)

$ 701.35 Briefs.

(a) A statement of the nature of the controversy, the tax involved, and the issues to be decided.

(For statutory provisions relating to Court Review of Tax Court decisions see Subchapter B, section 1140 et seq., I.R.C. For forms of bonds, see Appendix I, Forms Nos. 7 and 8. The rules of the appellate court to which the appeal is being taken should be consulted.)

CODIFICATION: In $701.51 the headnote was amended to read as set forth above and the parenthetical text was added.

§ 701.61 Computation of time; Saturdays, Sundays and holidays. The day of the act, event, or default starting any period of time prescribed or allowed by the regulations in this part or by an order of this Court shall not be counted as a part of the period, but Saturdays, and Sundays, and legal holidays in the District of Columbia shall count just as any other days, except that when the period would expire on a Saturday, Sunday, or legal holiday in the District of Columbia, it shall extend to and include the next succeeding day that is not a Saturday, Sunday or such legal holiday. (First sentence amended)

CODIFICATION: $ 701.36 (a) was amended to read as set forth above and the words “(See $ 701.4)" were added at the end of $701.35.

$ 701.51 Preparation of record on review; costs.

TITLE 28-JUDICIAL ADMINISTRATION

CHAPTER 1-DEPARTMENT OF JUSTICE

N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 307) and sections 3 and 4 of the Administrative Procedure Act (60 Stat. 238; 5 U.S.C. 1002, 1003).

NOTE: Other regulations issued by the Department of Justice appear in Title 8, Chapters I, II.
CROSS REFERENCES: Bureau of Customs, Department of the Treasury, Title 19, Chapter I.
Bureau of Internal Revenue, Department of the Treasury, Title 26, Chapter I.
Employees' Benefits, Title 20, Chapters I, II, III.
Federal Trade Commission, Title 16, Chapter I.
The Tax Court of the United States, Title 26, Chapter III.
Territories and Insular Possessions, Title 48, Chapter I.

Part
51 Organization and functions. (Amended)

ABBREVIATIONS: The following abbreviations are used in this chapter:
CFR Code of Federal Regulations
E.O. Executive order
F.R. Federal Register
Sec. Section
Stat. Statutes at Large
Supp. Supplement, Code of Federal Regulations
U.S.C. United States Code

PART 51-ORGANIZATION AND

FUNCTIONS

Subpart F–Delegations of Authority Sec. 51.81 Establishment of the Office of Alien

Property. (Revised ] $ 51.81 Establishment of the Office of Alien Property. (a) There is created in the Department of Justice the Office of Alien Property. All of the authority, rights, privileges, powers, duties, and functions vested in or transferred or

delegated to the Attorney General by the said Executive order are hereby placed in the Office of Alien Property.

(b) The Director of the Ofice of Alien Property shall supervise and direct all of its activities. (Secs. 3, 12, 60 Stat. 238, 244; 5 U.S.C. 1002, 1011. E.O, 9788, Oct. 14, 1946, 3 CFR, 1946 Supp.) [Order 3732, Supp. 27, May 29, 1947, effective June 1, 1947, 12 F.R. 3625]

CROSS REFERENCE: For regulations of the Office of Alien Property see Title 8, Chapter II, supra.

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