An Act To reduce and equalize taxation, to provide revenue, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, An Act To provide revenue, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, GENERAL DEFI-TITLE I. GENERAL DEFI- TITLE I.-GENERAL DEFINITIONS. NITIONS. NITIONS. SEC. 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (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 partnership means created or organized in the United States 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 domestic. (5) The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. SEC. 1. That this Act may be cited as the "Revenue Act of 1921." SEC. 2. That when used in this Act (1) The term "person" includes partnerships and corporations, as well as individuals; (2) The term "corporation" includes associations, joint-stock companies, and insurance companies; (3) The term "domestic”” when applied to a corporation or partnership means created or organized in the United States; (4) The term "foreign" when applied to a corporation or partnership means created or organized outside the United States; (5) The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia; 1 Retroactive to January 1, 1918. Referred to hereafter as the Act of 1918. 2 This column contains the Act of 1917 and the unrepealed sections of the Act of 1916. The sections of the Act of 1917 are identified by footnotes and the fact SEC. 1405. That this Act may be cited as the "Revenue Act of 1918." SEC. 1. That when used in this Act The term "person" includes partnerships and corporations, as well as individuals; The term "corporation" includes associations, joint-stock companies, and insurance companies; The term "domestic" when applied to a corporation or partnership means created or organized in the United States; The term "foreign" when applied to a corporation or partnership means created or organized outside the United States; The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia; that no corresponding sections are found in the column for the Act of 1916. Furthermore, the unrepealed sections of the Act of 1916 occur in both columns. 3 Act of 1916. 4 Act of 1917. SEC. 15. That the word SEC. 15.8 That the word H. That the word "State" or "State" or "United States" "State" or "United States" "United States" when used in (6) The term "Secretary" (6) The term "Secretary" means the Secretary of the means the Secretary of the Treasury. Treasury; (7) The term "Commis- (7) The term "Commissionsioner" means the Commissioner er" means the Commissioner of of Internal Revenue. Internal Revenue; (8) The term "collector" means collector of internal rev enue. (9) The term "taxpayer' means any person subject to a tax imposed by this Act. (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (8) The (9) The term "taxpayer" includes any person, trust or estate subject to a tax imposed by this Act; (10) The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female, but this shall not be deemed to exclude other units otherwise included within such terms; and tober 3, 1917; The term "taxpayer" includes any person, trust or estate subject to a tax imposed by this Act; The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female, but this shall not be deemed to exclude other units otherwise included within such term; The term "present war" means the war in which the United States is now engaged against the German Government. For the purposes of this Act the date of the termination of the present war shall be fixed by proclamation of the President. (11) The term "Government The term "Government concontract" means (a) a contract tract" means (a) a contract made with the United States, or made with the United States, or with any department, bureau, with any department, bureau, officer, commission, board, or officer, commission, board, or agency, under the United States agency, under the United States and acting in its behalf, or with and acting in its behalf, or with any agency controlled by any of any agency controlled by any of the above if the contract is for the above if the contract is for the benefit of the United States, the benefit of the United States, or (b) a subcontract made with or (b) a subcontract made with a contractor performing such a a contractor performing such a contract if the products or serv- contract if the products or services to be furnished under the ices to be furnished under the subcontract are for the benefit of subcontract are for the benefit the United States. The term of the United States. The term "Government contract or con- "Government contract or contracts made between April 6, tracts made between April 6, 1917, and November 11, 1918, 1917, and November 11, 1918, both dates inclusive" when ap- both dates inclusive" when ap |