TABLE OF CONTENTS CHAPTER 40-THE OFFICES OF GENERAL COUNSEL FOR THE DEPART- MENT OF THE TREASURY AND ASSISTANT GENERAL COUNSEL FOR THE BUREAU OF INTERNAL REVENUE. Sec. 3930. General Counsel-Appointment, Salary, and Duties. Sec. 3931. Assistant General Counsel-Appointment, Salaries, and Duties. Sec. 3932. Functions of Department of Justice Unaffected. CHAPTER 40-THE OFFICES OF GENERAL COUNSEL FOR THE DEPARTMENT OF THE TREASURY AND ASSISTANT GENERAL COUNSEL FOR THE BUREAU OF INTERNAL REVENUE SEC. 3930. GENERAL COUNSEL-APPOINTMENT, SALARY, AND DUTIES. (a) There shall be in the Department of the Treasury the office of General Counsel for the Department of the Treasury (hereinafter in this chapter referred to as the "General Counsel"). The General Counsel shall be appointed by the President, by and with the advice and consent of the Senate, and shall receive compensation at the rate of $10,000 per annum. The General Counsel shall be the chief law officer of the Department, and shall perform such duties in respect of the legal activities thereof as may be prescribed by the Secretary or required by law. (b) The General Counsel shall have such powers, duties, and func- tions as were formerly vested in and exercised by the offices of Gen- eral Counsel for the Bureau of Internal Revenue, Assistant General Counsel for the Bureau of Internal Revenue, Solicitor of the Treas- ury, and Assistant Solicitor of the Treasury. SEC. 3931. ASSISTANT GENERAL COUNSEL-APPOINTMENT, SALARIES, AND DUTIES. (a) The President is authorized to appoint, by and with the advice and consent of the Senate, an Assistant General Counsel for the Bureau of Internal Revenue and to fix his compensation at a rate not in excess of $10,000 per annum. The Secretary may appoint and fix the duties of such other Assistant General Counsel (not to exceed five) and such other officers and employees as he may deem necessary to assist the General Counsel in the performance of his duties. (b) The Secretary may designate one of the Assistant General Counsel to act as the General Counsel during the absence of the General Counsel. The General Counsel, with the approval of the Secretary, is authorized to delegate to any Assistant General Counsel any authority, duty, or function which the General Counsel is author- ized or required to exercise or perform. (c) The Assistant General Counsel appointed by the Secretary may be appointed and compensated without regard to the provisions of the Classification Act of 1923, as amended, and the Civil Service laws and shall receive compensation at such rate (not in excess of $10,000 per annum) as maybe fixed by the Secretary. SEC. 3932. FUNCTIONS OF DEPARTMENT OF JUSTICE UNAFFECTED. Nothing in this chapter shall be construed to affect the duties powers, or functions imposed upon, or vested in the Department of Justice, or any officer thereof, by law existing on May 10, 1934. 479
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