Page:United States Statutes at Large Volume 50 Part 1.djvu/713

 688 P roviso. F ailure to secure Federal credit allow- ance not to decrease tax. Executor required to file copy of Federal estate tax return with assessor. 44Stat.74 . 26U.S.C.§§420, 421 ,464 . Assessment on basis of return. T ax here in impo sed payable in 30 days. Effective date of title. Title VI-Tax on privilege of doing busi- ness. D efinit ions. "Person ." "Taxpayer ." " Commissi oners ." "Business ." " Gross receipt s ." 75TH CONGRESS, 1sT SESSION-OH. 690--AUGUST 17, 1937 liberally construed to effect such purpose : Provided, That the amount of the tax imposed by section 18 of this title shall not be decreased by any failure to secure the allowance of credit against the Federal estate tax. SEC. 22. Every executor or ad ministrator o f a decedent dying a resident of the District of Columbia or, if there is no executor or administrator appointed, qualified, and acting within the District of Columbia, then any person in actual or constructive possession of any property forming part of the gross estate of the decedent for Federal estate-tax purposes shall, within thirty days of the filing of the return for Federal estate-tax purposes required by section 304 of the Revenue Act of 1926, file with the assessor for the District of Columbia a copy, verified by the affidavit of the person filing the return with the assessor, of such Federal estate-tax return and shall, within thirty days after the date of any communication from the Commissioner of Internal Revenue, confirming, increasing, or diminishing the tax shown to be due, file a copy of such communication with the assessor. With the copy of the Federal estate-tax return there shall be filed an affidavit as to the several amounts paid or expected to be paid as taxes within the purview of section 19 hereof. SEC. 23. The assessor of the District of Columbia shall, upon receipt of the return and accompanying affidavit, assess such amount as he may determine from the basis of the return, to be due the District of Columbia. Upon receipt of a copy of any communication from the Commissioner of Internal Revenue, herein required to be filed, the assessor shall make such additional assessment or shall make such abatement of the assessment as may appear proper. SEC. 24. The tax imposed by this article shall be paid to the col- lector of taxes within thirty days after the determination of said taxes by the assessor of the District of Columbia. SEC. 25. This title shall become effective at 12 : 01 antemeridian, the day immediately following its approval. TI TLE VI-T AX ON PR IVIL EGE OF D ING BUSI NESS SEc. 1. Where used in this title- (a) The term "person" includes any individual, firm, copartner- sh ip, j oint adven ture, asso ciati on, c orpor ation (dom estic or f oreig n), trust, estate, receiver, or any other group or combination acting as a unit, but shall not include railroad or railroad express companies which report to and are subject to regulation by the Interstate Com- merce Commission under the provisions of the Interstate Commerce Act of 1887, as amended. (b) The term "taxpayer" means any person liable for any tax hereunder. (c) The term "Commissioners" means the Commissioners of the Distr ict of Columb ia or their du ly authorized representati ve or re prese ntati ves. (d) The term "business" shall include the carryin g on or exercising for gain or economic benefit, either direct or indirect, any trad e, business, profession, vocation, or commercial activity in or on pri- vate ly owned prope rty and in or on property owned by the U nited States Government in the District of Columbia, not including, how- ever, labor or services rendered by any individual as an employee for wages, salary, or commission. (e) The term "gross receipts" means the gross receipts received from any business in the District of Columbia, including cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials, labor, or services or other costs, interest, or discount paid, n at s tE d rt n )t n l-7 0 ix