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Revenue Act of 1921; Approved by the President, November 23, 1921. in Effect November 23, 1921, Unless Otherwise Specially Provided

Revenue Act of 1921; Approved by the President, November 23, 1921. in Effect November 23, 1921, Unless Otherwise Specially Provided


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Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: chapter{Section 4chapter{Section 5THE REVENUE ACT OF 1921. In effect, unless otherwise specially provided, on the day of approval by the President. Approved by the President, November 23, 1921. 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, TITLE L GENERAL DEFINITIONS. Section 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; (6) The term Secretary means the Secretary of the Treasury; (7) The term Commissioner means the Commissioner of Internal Revenue; (8) The term collector means collector of internal revenue; (9) The term taxpayer includes any person, trust or estate subject to a tax imposed by this Act; chapter{Section 6(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 (11) The term government contract means (a) a contract made with the Un...


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Product Details
  • ISBN-13: 9781458846624
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 58
  • Spine Width: 3 mm
  • Width: 189 mm
  • ISBN-10: 1458846628
  • Publisher Date: 01 Feb 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 122 gr


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Revenue Act of 1921; Approved by the President, November 23, 1921. in Effect November 23, 1921, Unless Otherwise Specially Provided
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