Page:United States Statutes at Large Volume 49 Part 1.djvu/1801

1756 Titl e VIII-General Provisions . Defi niti ons . "Person ." "Corpo ration . " "Partnership ." "Par tner . " "Domestic." "For eign . " "Fiduciary ." "withh olding agent." "Stock ." "Shareholder." "United States ." "Secretary ." "Commissioner." "Collector ." "Taxpayer." "Includes" and "in- cluding ." Separability clause . Effective date . 74rn C ONGRESS . SESS . II. CH. 690. JUNE 22, 1936. TIT LE VII I-GEN ERAL PROVIS IONS SEC . 1001. DEFINITIONS. (a) When used in this Ac t- (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes assoc iations, joint- stock companies, and insurance companies . (3) The term "partnership" includes a syn dicate, group, pool, joint ven ture, or oth er u ninc orpo rate d or gani zati on, thro ugh or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Act, a tru st or est ate or a cor por ati on; and the te rm "partner" i ncludes a member in such a syndicate, group, pool, joint venture, or organization . (4) The term "domestic" when applied to a corporation or partnership means created or organized in the United States or under the law of the United St ates or of any State or Terri tory . (5) The term "foreign" whe n applied to a corporation or part- nership means a corporation or partnership which is not domestic . (6) The term "fiduciary" m eans a guardian, trustee, exec utor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person . (7) The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144. (8) The term "stock" includes the share in an association, joint- stock company, or insurance company . (9) The term "shareholder" includes a member in an associa- tion, joint-stock company, or insurance company . (10) The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia . 11) The term "Secretary" means the Secretary of the Treasury . (12) The term "Commissioner" means the Commissioner of Internal Revenue . 13) The term "collector" means collector of internal revenue . (14) The term "taxpayer" means any person subject to a tax imposed by this Act . (b) The terms "includes" and "including" when used in a defi- nition c ontained in thi s Act shall no t be deemed to exclude other things otherwise within the meaning of the term defined . SEC. 1002 . SEPARABILITY CLAUSE . If any provision of this Act, or the application thereof to any person or circumstances, is held invalid, the remainder of the Act, and the application of such provisions to other persons or circum- stances, shall not be affected thereby . SEC. 1003. EFFECTIVE DATE OF ACT . Except as otherwise provided, this Act shall take effect upon its enactment . Approved, June 22, 1936, 9 p .m .