Chapter I. General principles

I. Taxation defined

II. Basis of taxation

III. Nature of the taxing power

IV. Aspects, processes, phases of taxation

V. Purposes of taxation

VI. Extent of the taxing power

VII. Principles of a sound tax system

VIII. Taxation distinguished from other inherent

IX. Limitations on the taxing power

X. Kinds of taxes differentiated

Chapter II. Tax remedies

I. Remedies of the government

II. Statute of limitations

III. Remedies of the taxpayer

Chapter III. The court of tax appeals

I. Quorum

II. Powers

III. Jurisdiction

IV. Automatic review cases