1058 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. ¤§,"“C “ ·*g"w‘j;*°*°· The term "corporation" includes associations, joint-stock com- _ panics, and insurance companies; _ "D°"‘“"°·" The term " domestic" when applied to a corporation or partnership means created or organized in the United States; “F°’°ig“·” The term "foreign" when applied to a corporation or partnership means created or organized outside the United States; "U““°“ S'·°'°‘~" The term "United States" when used in a geograpgiical sense includes only the States, the Territories of Alaska and awaii, and the District of Columbia; '“S°°‘°“{'Y·" The term "Secretary" means the Secretary of the Treasury; “°°"‘”"“i°“°’·" RThe term "Commissioner" means the Commissioner of Internal evenue;
- °°“°°’°'·" The term "collector" means collector of internal revenue;
m§}”°”°° Mt °t The term “Revenue Act of 1916" means the Act entitled "An Act V°*- 3% P- 75**- go increase the revenue, and for other purp0ses," approved Septemer 8, 1916; 19;}$§=V¤¤° Mt °* The term "Revenue Act of 1917" means the Act entitled "An Act Aim, p. 300. to prov1ge6·evcipue to1de;ray war expenses, and for other purposes," a rove ctc er 3, 91 ; "T¤P°>‘¤’·" PTM term "t ayer" includes any person, trust or estate subject to a tax iinposetl-Iliy this Act; u;g?F¤’¤m¤¤° °°¤· The term "Government contract" means (a) a contract made with with umm sums the United States, or with any department, bureau, officer, commis- °""°“°’"‘°'°°" sion, board, or agency, under the United States and acting in its behalf, or with an agency controlled by any of the above if the subemusas. contract is for the benefit of the United States, or (b) a subcontract made with a contractor performin such a contract if the products or services to be furnished under the subcontract are for the benefit m1z¤:‘¤¤cw=¤| ¤**=¤¤¤··] of the United States. The term "Government contract or contracts validated. made between April 6, 1917, and November 11, 1918, both dates P""·P·‘m·- inclusive" when applied to a contract of the kind referred to in clause (a) of this paragraph, includes all such contracts which, although entered into during such eriod, were o `nally not enforceable, but which have been or may libcome enforceliiile by reason of subsequent validation in pursuance of law; m;x¤g¤§?¤{h:rU§_eg The term ‘m1litary or naval forces of the United States" insmaw cludes the Marine Corps, the Coast Guard, the Army Nurse Corgis, Female, and the Navy Nurse Corps, Female, but this shall not e deemed to exclude other units otherwise included within such term; "F‘*¤¤¤¤¤ The term "present war" means the war in which the United States is now engaged against the German Government. '1`¤¤¤*¤•¤¤¤¤¤*¤- For the purposes of this Act the date of the termination of the present war shall be fixed by proclamation of the President. ¤·¤¤¤¤ wr- TITLE II.——I.NCOME TAX. °°°°'°*P'°"—‘*°°°— Paar I.——Gmmnar. Pnovrsroxs. nmrmrrroxs. ¤·>¤¤*¤=°*¤¤¤¤=- Sec. 200. That when used in this title- "T¤°b*°>‘°”·" The "taxable year" means the calendar ear, or the 5508-1 _ year endmgduring such calendar year, upon the liasis of which the "*`*$¤*l F°”·" Rcgigciglcome is computed under section 2?dorfsect;pn 232. highs t£1‘D¤1 _ year ’ means an accoun eri o tw ve mont en g F"”"“°m° "°°" on the last day of any month othtgrigtlgin December. The first taxablé {32;;, to be called the taxgible (year 1955, sihlalldbe the calendar 5*681 __. . ,, orany earen ng urrngt ec en ar -ear1918; m°°°”" _ The term ‘_‘tiduciary" means a guardian, trustee,yexecutor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person, trust or estate;
