Page:United States Statutes at Large Volume 68A.djvu/953

 CH. 79—DEFINITIONS

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(22) ATTORNEY GENERAL,—The term "Attorney General" means the Attorney General of the United States. (23) TAXABLE YEAR.—The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary or his delegate, the period for which such return is made. (24) FISCAL YEAR.—The term "fiscal year" means an accounting period of 12 months ending on the last day of any month other than December. (25) PAID OR INCURRED, PAID OR ACCRUED.—The terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. (26) TRADE OR BUSINESS.—The term "trade or business" includes the performance of the functions of a public office. (27) T A X COURT.—The term "Tax Court" means the Tax Court of the United States. (28) OTHER TERMS.—Any term used in this subtitle with respect to the application of, or in connection with, the provisions of any other subtitle of this title shall have the same meaning as in such provisions. (29) INTERNAL REVENUE CODE.—The term "Internal Revenue Code of 1954" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended. (b) INCLUDES AND INCLUDING.—The terms "includes" and "including" when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. (c) COMMONWEALTH OF PUERTO RICO.—Where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, references in this title to possessions of the United States shall be treated as also referring to the Commonwealth of Puerto Rico. (d) CROSS R E F E R E N C E S, — (1) OTHER DEFINITIONS.— For other definitions, see the following sections of Title 1 of the United States Code: (1) Singular as including plural, section 1. (2) Plural as including singular, section 1. (3) Masculine as including feminine, section 1. (4) Officer, section 1. (5) Oath as including affirmation, section 1. (6) County as including parish, section 2. (7) Vessel as including all means of water transportation, section 3. (8) Vehicle as including all means of land transportation, section 4. (9) Company or association as including successors and assigns, section 5. (2) EFFECT OF CROSS R E F E R E N C E S. — For effect of cross references in this title, see section 7806(a).

§ 7701(d)(2)

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