Page:United States Statutes at Large Volume 45 Part 1.djvu/929

 878 SEVENTIETH CONGRESS. SEss. I. Cg. 852. 1928. RE VEN UE ACT OF 1928. together, as may be necessary or appropriate for the enforcement of Addit iona l to o ther remedies. the internal-revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws. Ext nesnessesn fenofhooks and witnesses. SEC. 618 . EXAMINATION OF BOOKS AND WITNESSES. am end- ed. Vol. 44,p .113,amend- Section 1104 of the Revenue Act of 1926 is amended to read as fol lo ws Powers conferred on " SEC . 1104 . The Commissioner, for the purpose of ascertaining reven ue of fice rs to se- cure informati on, etc . the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons." Minor amendments. SEC. 619. MINOR ADMINISTRATIVE AMENDMENTS. Assessments. (a) Section 1109 of the Revenue Act of 1926 is amended by strik- Vol .4i p.1 14 ame nd- ing out " Except as provided in sections 277, 278, 310, and 311 " and ed. inserting in lieu thereof " Except in the case of income, war-profits, ex cess-prof its, esta te, and g ift taxes ". Refunds. modified. (b ) Sect ion 3220 of the Revised Statutes, as amended by section Vol. 44, p .115,amend . 1111 of the Revenue Act of 1926, is amended by striking out " Except ed . as otherwise provided in sections 284 and 319 of the Revenue Act of 1926 " and inserting in lieu thereof " Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and Erroneously collected gift taxes ". taxes. (c) Secti on 3228 of the Revised Statutes, as amended by section Excep tion modifie d. 1112 of the Revenue Act of 1926, is amended by striking out " except ame nd- ed . •1 .44, p .u5,amena- as provided in sections 284 and 319 of the Revenue Act of 1926" and inserting " except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes ". Returns. (d) Section 3176 of the Revised Statutes, as amended by section Excep tion modifie d. Vol. 44,p .112,amend- 1103 of the Revenue Act of 1926, is amended by striking out "other ed. than a return under Title II of the Revenue Act of 1924 or Title II 4 of the Revenue Act of 1926 " an d inse rting in lie u ther eof " other than a return of income tax ", General provisions . Definitions. Meaning of terms. " Person ." " Corporation ." "D omes tic ." "Foreign . " TITLE V-GENERAL PROVISIONS SEC. 701 . DEFINITIONS. (a) When used in this Act- (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "domestic " when applied to a corporation or par tners hip means crea ted or or ganiz ed i n the Unit ed St ates or under the law of the United States or of any State or Territory. (4) The term " foreign " when applied to a corporation or partnership means a corporation or partnership which is not dom estic.

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