As the result of a new interpretation of the Internal Revenue Law the H.A.A. will be able to sell to holders of Season tickets and H.A.A. books special guest tickets which will enable the purchaser to secure two adjoining seats instead of separating the guest from seats in the reserved seats as was necessary last week. The new tickets are now available for the New Hampshire game at the H.A.A. office.

The new arrangement which is similar to that in use up to last year will be in effect for only the New Hampshire, Holy Cross, Lehigh and Brown games. Applications for extra tickets for the Army and Yale games will be made in the same manner as last year. Special tickets for the Holy Cross game will be on sale at the H.A.A. offices starting Monday. It will be necessary for all holders of H.A.A. and season ticket books to present these books when purchasing the tickets. The prices are: New Hampshire, $1.10; Holy Cross, $2.20; Lehigh, $1.55; Brown, $2.20.

Until this new interpretation the Internal Revenue Department took the stand that all seats in the same section must be sold for the same price. Thus it was impossible to sell a guest ticket that would allow the purchaser to sit with a holder of an H.A.A. book because the coupons for the Bates game only cost the student about twenty-five cents. Officials of the Athletic Association complained to the Revenue Department last year and again this year but it was not until yesterday that the latter could be persuaded to change the ruling so that students could sit with their guests.