PUBLIC LAWS-CHS. 289, 290-MAY 28, 31 , 1938 "Foreign. " "Fiduciary." "Withholding agent." Ante, pp. 511, 613 . "Stock." "S hareholder. " "United States. " "Secretary." "Commissioner." "Collector. " "Taxpayer." "Includes" and "in- eluding." Separability clause. Effective date. May 31, 1938 [S. 3691] [Public, No. 566] United States courts. Appointment of additional judges, authorized. U. S. Court of Appeals for District of Columbia, additional associate justice. (5) The term "foreign" when applied to a corporation 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 term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144. (8) The term "stock" includes the share in an association, joint-stock company, or insurance company. (9) The term "shareholder" includes a member in an asso- ciation, 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 Hawaii, and the District of Columbia. (11) 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 defini- tion contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. SEC. 902. SEPARABILITY CLAUSE. 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 circum- stances, shall not be affected thereby. SEC. 903. EFFECTIVE DATE OF ACT. Except as otherwise provided, this Act shall take effect upon its enactment. [Received by the President, May 16, 1938.] [NOTE BY THE DEPARTMENT OF STATE. -The foregoing act having been pre- sented to the President of the United States for his approval, and not having been returned by him to the House of Congress in which It originated within the time prescribed by the Constitution of the United States, has become a law without his approval.] [CHAPTER 290] AN ACT To provide for the appointment of additional judges for certain United States district courts, circuit courts of appeals, and certain courts of the United States for the District of Columbia. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the President is authorized to appoint, by and with the advice and consent of the Senate, four additional circuit judges, one for each of the following judicial circuits: Second, fifth, sixth, and seventh. SEC. 2 . The President is authorized to appoint, by and with the advice and consent of the Senate, one additional associate justice of the United States Court of Appeals for the District of Columbia. 584 [52 STAT.
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