9 LZQU TJTLE (26.--JNZTE. mient, with the United States, or with any department, bureau, omeer, commission, board, or agency lander the United States o enacting in its behalf, or with any other person having contract relations with the Hnited States, for the performance of any {work or the §upplying· of any materials or property for the nw of orgjor me account of the United States, shall, within ·& irty days after a request ot the Commissioner of Internal Revenue therefor, me with the commissioner a true and correct copy of eqery such contract, undertaking, or agreement. Whoever fails to comply with such request of the commissioner shall be guilty of a misdemeanor and shall be punished by a Hne ot not more than $1,000, or by imprisonment for not more than one year, or both. ‘ Y I The eommlssionershall (when not violative of the technical military or naval secrets of the Government). have access to all information and data relating to any such contract., under- " taking, or agreement, in the possession, control or `custody ot. any department; hureaiz, board, agency, olilcer, or commission. ot the United States, and may call upon. anp such department, —bu.:·ean, board, agency, omcer, or commission tor_ at full statement and description of any~ allowance for amortization, obsolmcenceg depreciation or loss, or of any valuation, appraisal, adjustment or iinal settlement, made in' pursuance ot any. snch `contract, nndertalting or ·agreement.f (Feb; 24, 1_919, c. €1S,_‘,§ 1408, 40 Stat.`115I.`)W _ · ‘ . ‘ “ ` 126©. Prior revenue law in force for assessment and collection of taxes and for imposition andwollection of penalties there-
s cr.——The parts ot prior Revenue Acts heretofore repealed
shall (except as otherwise provided in this title)` remain in force for the assessment and collection of all taxes imposed ' by such Acts, and for the assessment, imposition, and collection ot all Interest, penalties, or forreitures which have accrued or may accrue in relation to any such taxes, and for the assessment and collection, to the extent provided in _ such Acts. ot. all taxes imposed by prior income, war·proilts, or excessq (pro§ts tax acts, and. fort the :·:.·»:·; imposition, and collection of all interest, penalties, or forteitures which have accrued or may accrue in relation to any such taxes. (June 2, 1924, c. @4, Q 1100(b)`, 43 Stat. B52.) _ ‘ o 1261._Retroactive beneéts of certain repealed laws unaffected.-——The repeal of Title II and Title IV of the Revenue Act of 1921 (Forty-second Statutes, page ) shall not be construed to take away the retroactive benehts allowed by paragraph (12) of subdivision (a) of section 214 or paragraph. (14) ot subdivision` (a) of section %4, ot the Revenue Act of 1921, or by motion 401 or 403ot such Act. (June l2,-1925 4.01 p. m., c. @4, § 1190 (c); 43.Stat. 852.) b t _ 1262. Dehitions;-——(a), Unless otherwise specifically provided, vfhen in this tltIe——; . - ~_ . -» · t(1) The term ‘ ‘ person " means an individual, a trust or estate, a partnership, or a corporation. · - _ g(2) The term °“ corporation l' includes associations, joint-_ stock companlx, and insurance companies. { I · · _ · (3) The term ‘* domestic " when applied to a corporation or · partnership means created or in the_United States or under the law of the United States or ot any State or Territory. (4) The. term "" foreign " when applied to a corporation or partnership means a corporation or partnership 'yvhlch is not domestic. ’ · ‘ » ` (5) The term f' United States " when used in a geographical sense includes only the 'States, th§<(‘§rrltbrles., of Alaska and Hawaii, and the District `o!_Golumbla. I · _ ». _ » (6) The _ term "‘ Smrethry" means the Secretary of the Treasury. o . . . s (7) The term “commlssioner " means the Commissioner of Internal Revenue. · ‘ - . _ (8) The ‘term “ collector " means collector of internal revenue. f t » _ imag "‘
Ryu. szsvmnza 8230 —(9)· The term " taxpayen4i”n1eans any person subject to a {greg imposed by this title. 9 (10) The term " military or navel iorew of the United States” includes the Marine Come, the Coast Guard, the Army Nurse Corps, Fernale, and the Navy Nurse Corps, Fe- . male. · ‘ » · —·(11) The tenn “Government contract" means (a) a costract made with the United States, or with eny department, bureau, omcer, commission, hoard, or agcney, under the Unite; States and acting in itsbehalf, or with my agency COI1I}‘OUse€,I by any of the above if the contract islor the beneiit of the United States, or —(b) a subcontract made{ wth a contractor pci·forming‘ such a contract it the product? cor services to he furnished under the subcontract are for the beneut oil the United States. The terrn "'Governme¤t contract or contrncre made between April 6, 1917, and November 11, 1918, both dem, inclusive " when applied to a contract of the kind referred to in clause ja) of, this subdivision, includes all such contracts which, t although entered einfo during such so period, were . originally notenferceahle, but which have been or may become enforceable by` reason of subsequent validation in pursuance (5f·l8,W. . ‘- '*·` ·_ · 8 ;* ‘ , `· (12,) A corporation organized under €s5ections 141 to 162 of Title 15 (the Chinn Trade Act,°1922),‘ shall, for the purposes of this title, be considered a?doxne§tic· corporation. · a _ (13) The term “Revenue Act ofg!1918" mans Act eng titled "An Acf_to increase the revenue, and for other purpos;" approved September- 8, 1916. - ‘ e (14) The term “Revenue Act oi `1917 ” means the Act entitled "An Act to provide revenue to defray wu expwsee, and ifor other ‘purposes,"__approved October 3, 1917. ‘ ° _ ,(b_) the terms "inc_Iudes” and “inc1udiug" when used in e deiinitiou containeqln this title shall not be deemed to exclude y other things otherwise within the manning ot the term eesned. (Nov. Q, 1921, c. 136,·_§ 2, 42 Shi:. @7 ; Sept. 19,, 1922, c, 340, e § 25, 42 Smt. 856; June 2, 1924, 4.01 p. mi, c. -24, { 2, 43 Stat. me n ~ s e ¥ , 1283. Tues on articles or leased for export.--Under snch rules and __ivegu1etions= tm commissioner Qviith the ” approval of the Secretary may prescribe, the taxes imposce under the provisions of Qsections 245, 252 to 54, `441 to 451, 606·`,76r 792 $0 797, 829, 831 to -8% of this_title_ehnI1 not ~ apply in of articles sold or leased for export and in due course so exported} Under such rules and regulations the —amou¤fof `nny internabrevenue tax erroneously on illegally { collected ln of exported articles mi! be refunded to the exporter of the art»icle,‘1¤steed of to the manufacturer, it _the manufacturer waivesyany claim for the {amount so to be refunded. — (Feb. 24,, 1919, c. 18, Q. 1310, 40 Stit. *1143; b Nov. 23, e;e,.?—§§,,t 1eo¤,_42 sm, sm; June 2, me 4,01 p. m., c. @4, Q 102gi, 43\'8tat. 348.) · . - _ u “ y 1264; Porto Rico "snd Philippine Islands; hw in force in.- ~'1‘ltle I of the Revenue Act of 1918 as amended hy the Revenue ._ Act ot· 1917 shall remain an force for the asmsmeng and collection or the income tax in Porto Rico and the Philippine Islands, except as may beotherwise provided by their tive legislatures; (Feb-24, 1919, bc. 18, § 1400, 40 Stat. 1149.) 1265. Failure to pay pertain other taxes or to make returns, and so forth; penalty.—·—A¤y‘ person h requlreé under sections 211 to 223, E4, 761,. 792 to .797, 829, 882, 834, 871 to 873, 881 to 887, 901, 93110 940, 951;.to 968, 981 to %,. 1001 to 1007, 1021 to 1031,.1041}to·.1®8,.1091V1o_1118, 1131 to 1138 of this title to pey any tax, éor required by lewor regulations- made under authority thereof tomake a ·retur¤,_keep any records, or supply any infomation, for the purpose of the compute- ` tion, agement, or collection of any tax imposed by mph sections, who_ willfully fails to phy such tax, make uch ree turn, keep _ such records, or supply such .i11foI’lD&tlQ!1, at the
