72d CONG RESS . SESS. I. CH. 209 . JU NE 6, 1932 . the enactment of this Act which but for such enactment would have been allowable . or (2) bar from allowance a claim in respect of a tax for the taxable year 1918, 1910, or 1920 if such claim is filed before the expiration of five years after the (late the return was due ." SEC. 1111 . DEFINITIONS . (a) When us ed in th is Act- (1) The term "person" means an individual, a trust or estate, a partn ersh ip, or a cor pora tion . (2) The term "corporation includes associations, joint-stock companies-, and insurance companies . (3) The terns " part ners hip " 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 Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syn dica te, grou p, p ool, joi nt v entu re, or organization . (4) The term " domestic " when app lied 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) The ter m "f orei gn" when app lied to a co rpor atio n or partnership means a corporation or partnership which is not domestic. (6) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person . (7) The ter m " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144. j (8) The term "stock" includes the share in an association, oint -sto ck c ompa ny, or i nsur ance com pany . (9) The term " shareholtler " includes a member in an associa- tion, joint-stock company, or insurance company. (10) The term " United States " when used in a geographical sense includes only the States, the Territories of Alaska and Ha- waii, and the District of Columbia . (1 1) The term "Secretary" means the Secretary of the Treasury . (12) The term " Commissioner " means the Commissioner of Internal Revenue . 13) The term " collector " means collector of internal revenue . (14) The term "taxpayer" means any person subject to a tax imposed by this Act . (b) The terms " includes" and "including" when used in a defi- nition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined . SEC. 1112 . SEPA RABI LITY CLA USE . If any provision of this Act, or the application thereof to any person or circumstances, is held invalid, the remainder of the Act, and the application of such provisions to other persons or circuin- stances, shall not be affected thereby . SEC. 1113 . EFFE CTIV E DA TE OF ACT . Except as otherwise provided, this Act shall take effect upon its e nact ment . Approved June 6, 1932, at 5 p . m. 3051 „ -M-19 Definitions . " Person." "C orpora tion ." " Partnership ." "Domestic ." "Foreign ." "Fiduciary ." " ivith hoid ing agent ." "Stock ." "S hareho lder ." "United States ." " • Secretary ." " Commissioner ." " Collector ." "Taxpayer ." "Includes" and "in . cluduig ." Se parabi lity. invalidity of any pros 1 .1011 not to affect remainder of Act. Effective date . 289 I
