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SEC. 7654. PAYMENT TO GUAM AND AMERICAN SAMOA OF PROCEEDS OF TAX ON COCONUT AND PALM OIL.
All taxes collected under subchapter B of chapter 37 with respect to coconut oil wholly of the production of Guam or American Samoa, or produced from materials wholly of the growth or production of Guam or American Samoa, shall be held as separate funds and paid to the treasury of Guam or American Samoa, respectively. No part of the money from such funds shall be used, directly or indirectly, to pay a subsidy to the producers or processors of copra, coconut oil, or allied products, except that this sentence shall not be construed as prohibiting the use of such money, in accordance with regulations prescribed by the Secretary or his delegate, for the acquisition or construction of facilities for the better curing of copra or for bona fide loans to copra producers of Guam or American Samoa.
SEC. 7655. CROSS REFERENCES.
(a) IMPOSITION OF TAX IN POSSESSIONS.
For provisions imposing tax in possessions, see-
(2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act;
(3) Parts I and III of subchapter A of chapter 39, relating to taxes in respect of narcotic drugs;
(4) Parts II and III of subchapter A of chapter 39, relating to taxes in respect of marihuana;
(5) Subchapter A of chapter 37, relating to tax on sugar.
(b) OTHER PROVISIONS.
For other provisions relating to possessions of the United States, see-
Sec. 7701. Definitions.
SEC. 7701. DEFINITIONS.
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof
(1) PERSON.-The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
(2) PARTNERSHIP AND PARTNER. The term "partnership" includes a syndicate, group, pool, joint 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 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 associations, joint-stock companies, and insurance companies.
(4) DOMESTIC.-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.
(5) FOREIGN.-The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not domestic.
(6) FIDUCIARY.-The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(7) STOCK.-The term "stock" includes shares in an association, joint-stock company, or insurance company.
(8) SHAREHOLDER.-The term "shareholder" includes a member in an association, joint-stock company, or insurance company.
(9) UNITED STATES.-The term "United States" when used in a geographical sense includes only the States and the District of Columbia.
(10) STATE. The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
(11) SECRETARY.-The term "Secretary" means the Secretary of the Treasury.
(A) IN GENERAL.-The term "Secretary or his delegate" means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the
Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term "or his delegate" when used in connection with any other official of the United States shall be similarly construed.
(B) PERFORMANCE OF CERTAIN FUNCTIONS IN GUAM OR AMERICAN SAMOA. The term "delegate" in relation to the performance of functions in Guam or American Samoa with respect to the taxes imposed by chapters 2 and 21, also includes any officer or employee of any other department or agency of the United States, or of any possession thereof, duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform such functions.
(13) COMMISSIONER.-The term "Commissioner" means the Commissioner of Internal Revenue.
(14) TAXPAYER.-The term "taxpayer" means any person subject to any internal revenue tax:
(15) MILITARY OR NAVAL FORCES AND ARMED FORCES OF THE UNITED STATES.-The term "military or naval forces of the United States" and the term "Armed Forces of the United States" each includes all regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also includes the Coast Guard. The members of such forces include commissioned officers and personnel below the grade of commissioned officers in such forces.
(16) WITHHOLDING AGENT.-The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, 1451, or 1461.
(17) HUSBAND AND WIFE. As used in sections 71, 152 (b) (4), 215, and 682, if the husband and wife therein referred to are divorced, wherever appropriate to the meaning of such sections, the term "wife" shall be read "former wife" and the term "husband" shall be read "former husband"; and, if the payments described in such sections are made by or on behalf of the wife or former wife to the husband or former husband instead of vice versa, wherever appropriate to the meaning of such sections, the term "husband" shall be read "wife" and the term "wife" shall be read "husband."
(18) INTERNATIONAL ORGANIZATION.-The term "international organization" means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. S. C. 288-288f).
(19) DOMESTIC BUILDING AND LOAN ASSOCIATION.-The term "domestic building and loan association" means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association, substantially all the business of which is confined to making loans to members.
(20) EMPLOYEE.-For the purpose of applying the provisions of sections 104, 105, and 106 with respect to accident and health insurance or accident and health plans, for the purpose of applying the provisions of section 101 (b) with respect to employees' death benefits, and for the purpose of applying the provisions of subtitle A with respect to contributions to or under a stock bonus, pension, profit-sharing, or annuity plan, and with respect to distributions under such a plan, or by a trust forming part of such a plan, the term "employee" shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21, or in the case of services performed before January 1, 1951, who would be considered an employee if his services were performed during 1951.
(21) LEVY.-The term "levy" includes the power of distraint and seizure by any means.
(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) TAX 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 REFERENCES.
(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.
Oath as including affirmation, section 1.
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 REFERENCES.—
For effect of cross references in this title, see section 7806 (a).