470 CODIFICATION OF INTERNAL REVENUE LAWS (13) COLLEwroB.- The term "collector" means collector of in- ternal revenue. (14) TAXPAYER.- The term "taxpayer" means any person sub- ject to a tax imposed by this title. (15) MILITRY R NAVAL FORCES OF THE UNITED STATES. -The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (16) WITHHOLDING AGENT. - The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144. (b) INCLUDES AlND INCLUDING.- T he terms "includes" and "in- cluding" when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. (c) CROSS REFEmENCES. - For other definitions, see the following: Singular as including plural, R. S. 1 (U. S. C., Title 1, § 1). Plural as including singular, R. S. 1 (U. S. C., Title 1, § 1). Masculine as including feminine, R. S . 1 (U. S . C ., Title 1, § 1). Officer, R. S. 1 (U. S. C., Title 1, § 1). Oath as including affirmation, R. S. 1 (U. S . C ., Title 1, § 1). Company or association as including successors and assigns, R. S. 5 (U. S. C., Title 1, § 5). County as including parish, R. S. 2 (U. S. C ., Title 1, § 2). Vessel as including all means of water transportation, R. S . 3 (U. S. C., Title 1, §3). Vehicle as including all means of land transportation, R. S . 4 (U. S. C., Title 1, § 4). SEC. 3798 EXEMPTION OF INSOLVENT BANKS FROM TAX. (a) Whenever and after any bank or trust company, a substantial portion of the business of which consists of receiving deposits and making loans and discounts, has ceased to do business by reason of insolvency or bankruptcy, no tax shall be assessed or collected, or paid into the Treasury of the United States on account of such bank, or trust company, which shall diminish the assets thereof necessary for the full payment of all its depositors; and such tax shall be abated from such national banks as are found by the Comptroller of the Currency to be insolvent; and the Commissioner of Internal Revenue, when the facts shall appear to him, is authorized to remit so much of the said tax against any such insolvent banks and trust companies organized under State law as shall be found to affect the claims of their depositors. (b) Whenever any bank or trust company, a substantial portion of the business of which consists of receiving deposits and making loans and discounts, has been released or discharged from its liability to its depositors for any part of their claims against it, and such depositors have accepted, in lieu thereof, a lien upon subsequent earnings of such bank or trust company, or claims against assets segregated by such bank or trust company or against assets trans- ferred from it to an individual or corporate trustee or agent, no tax shall be assessed or collected, or paid into the Treasury of the United States on account of such bank, or trust company such indi- vidual or corporate trustee or such agent, which shall diminish the assets thereof which are available for the payment of such depos- itor claims and which are necessary for the full payment thereof. (c) Any such tax so collected shall be deemed to be erroneously collected and shall be refunded subject to all provisions and limita- tions of law so far as applicable, relating to the refunding of taxes, but tax so abated or refunded after May 28, 1938 shall be reassessed whenever it shall appear that payment of the tax will not diminish the assets as aforesaid. The running of the statute of limitations on the making of assessment and collection shall be suspended during, and for ninety days beyond, the period for which, pursuant to this
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