Page:United States Statutes at Large Volume 48 Part 1.djvu/797

 73d C ONGRESS. SESS. II. CH. 277 . MAY 10, 1934 . 771 (b) All provisions of law (including penalties) applicable in respect of the taxes imposed by Title I of this Act, shall, insofar as not inconsistent with this section. b e applicable in respect of the tax imposed by this section, except that the provisions of section 131 of that title shall not be applicable. SEC. 703. CAPITAL STOCK TAX AND EXCESS-PROFITS TAX IMPOSED BY NATIONAL INDUSTRIAL RECOVERY ACT. CAPITAL STOCK AND EXCESS- PR OFITS TAXES. Laws applicable. Ca pital stoc k tax and excess-profits tax im- posed by National In- du strial Recov ery Ac t. Sections 217 (d) and (e) of the National Industrial Recovery Act Ante, p, zos. are amended to read as follows "(d) The capital-stock tax imposed by section 215 shall not apply Le vy under, as to ce rtain peri ods c overe d to any taxpayer in respect of any year except the year ending June herein, terminated . 30, 1933 . "(e) The excess-profits tax imposed by section 216 shall not apply Ante, pp. 207,208. to any taxpayer in respect of any taxable year ending after June 30, 1934 ." TITLE VI-GENERAL PROVISIONS GE NERAL PROVI- SIONS . SEC. 801. DEFINITIONS. Definitions . (a) When used in this Act- (1) The term " person " means an individual, a trust or estate, "P erson ." a partnership, or a corporation . (2) The term "corporation" includes associations, joint-stock "Corporation." compa nies, and ins urance compani es . j (3) The term "partnership" includes a syndicate, group, pool, "Partnership ." oint venture, or other unincorporated organization, through 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 Partner." trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate, group, pool, joint venture, or or gani zati on. (4) The term " domestic " when applied to a corporation or "Domestic ." par tnership mean s created or organized in t he United Sta tes or under the law of the United States or of any State or Territory. (5) The term "foreign" when applied to a corporation or "Foreign ." par tnersh ip mea ns a c orpor ation or par tners hip which is not domestic. (6) The term " fiduciary " means a guardian, trustee, executor, "F iduciar y." administrator, receiver, conservator, or any person acting in any fiducia ry capacity f or any person. (7) The term "withholding agent " means any person required went.
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to deduct and withhold any tax under the provisions of section 143 or 144. j (8) The term "stock" includes the share in an association, -stock .- oint-stock company, or insurance company. (9) The term "shareholder" includes a member in an associa. "Shareholder." tion, joint-stock company, or insurance company. (10) The term " United States " when used in a geographical "United States ." sense includes only the States, the Territories of Alaska and Hawaii, and the Dist rict of Columb ia. (1 1) The term " Secretary " means the Secretary of the " Secret ary ." Tr easury. (12) The term " Commissioner " means the Commissioner of "Commissioner ." Internal Revenue. (13) The term " collector " means collector of internal revenue. "Collector ." (14) The term "taxpayer" means any person subject to a tax "T axpayer ." imposed by this Act.