Page:United States Statutes at Large Volume 53 Part 1.djvu/477

 MISCELLANEOUS PROVISIONS security for the payment of such debts, and of all trusts created for the use of the United States in payment of such debts due them. (b) SALE.- The Commissioner, with the approval of the Secretary, may, at public vendue, and upon not less than twenty days' notice, sell and dispose of all real estate owned or held by the United States as aforesaid. (c) LEAsE. -Until such sale the Commissioner, with the approval of the Secretary, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient. (d) RELEASE TO DEBTOR.- In cases where real estate has or may be- come the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of 1 per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner, with the approval of the Secretary, to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives. SEC. 3796. PURCHASE OF STATIONERY. The purchase of stationery for the internal revenue service shall be made under the direction of the Secretary as in the case of other branches of the public service under the Treasury Department. SEC. 3797. DEFINITIONS. (a) When used in this title, where not otherwise distinctly ex- pressed or manifestly incompatible with the intent thereof- (1) PERsoN.-T he term "person" shall be construed to mean and include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER.- The term "partnership" in- cludes a syndicate, group, pool, joint venture, or other unincorpo- rated 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 title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization. (3) CORPORATION.- The term "corporation" includes associa- tions, joint-stock companies, and insurance companies. (4) DoTrEsTIc.- T he term "domestic" when applied to a cor- poration or a partnership means created or organized in the United States or under the law of the United States or of any State or Territory. (5) FOREIGN.- The term "foreign" when applied to a corpora- tion or partnership means a corporation or partnership which is not domestic. (6) FIDUCIARY. -T he term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any per- son acting in any fiduciary capacity for any person. (7) STocK. -The term "stock" includes the share in an asso- ciation, joint-stock company, or insurance company. (8) SHAREHOLDER. - The term "shareholder" includes a member in an association, joint-stock company, or insurance company. (9) UNrrITED STATES.-T he term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. (10) STATE. -T he word "State" shall be construed to include the Territories and the District of Columbia, where such construc- tion is necessary to carry out provisions of this title. (11) SECRETARY. -T he term "Secretary" means the Secretary of the Treasury. .(12) COMMSSIowER. -T he term "Commissioner" means the Com- missioner of Internal Revenue. 469

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