As the statute merely provided that the term "corporation" should include "associations," without further definition, the Treasury Department was authorized to supply rules for the enforcement of the Act within the

355

*355permissible bounds of administrative construction. Nor can this authority be deemed to be so restricted that the regulations, once issued, could not later be clarified or enlarged so as to meet administrative exigencies or conform to judicial decision. CompareMurphy Oil Co.v.Burnet,287 U.S. 299, 303-307. We find no ground for the contention that by the enactment of the Revenue Act of 1924 the Department was limited to its previous regulations as to associations. And, while the case ofHechtv.Malleywas concerned with the special excise tax provision of the Revenue Act of 1918, the ruling of the Court that the degree of the control by beneficiaries was not a decisive test in that relation could by similar reasoning be applied to the general income taxes laid by the revenue acts upon corporations and thus upon associations.

Question 1

What is the acute chest syndrome?

Question 2

Patients with thalassaemia intermedia have recurrent leg ulcers and

recurrent infections. What is the mechanism of this?

Question 3

What is the mechanism of iron absorption from iron polymaltose

complex and carbonyl iron?825

Question 4

Iron overload in patients with thalassaemia major should be checked by

measuring the serum ferritin and hepatic iron stores. How are the hepatic

iron stores measured? By liver biopsy? And does not the measurement of

serum ferritin suffice?

Question 5

In the investigation for paroxysmal nocturnal haemoglobinuria (PNH),

are the sucrose haemolysis test and Ham's acid serum test commonly

done? What are the principles behind these tests?

Question 6

Why isn't the blood of polycythaemia vera patients, after repeated

phlebotomies, used for transfusion purposes? Although it is a

premalignant condition, the red cells do not contain a nucleus and thus

transfusion of only pure red blood cells (RBCs) would be a great benefit

Question 7

In thromboembolic disorders, how is clopidogrel superior to aspirin?

Question 8

What are the definitions for prothrombin time (PT) and partial

thromboplastin time (PTT), and how are they different?850

Question 9

1. Why, in chronic disease anaemia, are serum iron and the total ironbinding capacity (TIBC) low?

2. Why, in sideroblastic anaemia with increased levels of serum iron, is

the TIBC normal?

Question 10

What is the red cell distribution width (RDW) value above which

anisocytosis can be diagnosed?