 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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 expressed or manifestly incompatible with the intent thereof — (1) PERSON. — The term "person" shall be construed to mean... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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 expressed or manifestly incompatible with the intent thereof — (1} PERSON. — The term "person" shall be construed to mean... | |
 | 1939 - 1522 pages
...DEFINITIONS [as amended by sees. 120 (f), 511, Rev. Act 1942; sec. 10 (1), Individual Income Tax Act 1944]. (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... | |
 | 1940 - 1806 pages
...such oaths or affirmations. SECTION 3797 OF THE INTERNAL REVENUE CODE, IN PART SEC. 3797 -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... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...affirmations. (d) Section 3797 of the Internal Revenue Code provides in part: SEC. 3797. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (4) DOMESTIC. — The term "domestic" when applied to a corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. 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... | |
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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,... 
