61 STAT.] 8OriH CONG., 1ST SESS.-CH. 258 -JULY 16, 1947 333 include any dividend paid by a mutual life insurance company to its shareholders. (n) The word "stock" includes a share in any association, joint- "stok." stock company, or insurance company. (o) The word "shareholder" includes a member in an association, "hareholder." joint-stock company, or insurance company. (p) The words "include", "includes or "including", when used in dIclude"; "in- a definition contained in this article, shall not be deemed to exclude other things otherwise within the meaning of the word or words defined. (q) The word "deficiency" as used in this Act with respect to any "Deficiency." tax imposed by this article means- (1) the amount or amounts by which the tax imposed by this article as determined by the Assessor exceeds the amount shown as the tax by the taxpayer upon his return; or (2) the amount assessed as a tax by the Assessor if no return is filed by the taxpayer. (r) The word "corporation" includes any trust, association, joint- Crporation' stock company, or partnership which is classed or should be classed as a corporation for purposes of Federal income taxation. (s) The word "resident" means every individual domiciled within "Resident." the District on the last day of the taxable year, and every other individual who maintains a place of abode within the District for more than seven months of the taxable year, whether domiciled in the District or not. In the case of any resident who is an elective or Government officer appointive officer or an employee of the Government of the United oremployee. States, and who is domiciled outside the District during the whole of the taxable year, there shall be excluded from the gross income of such resident salaries or wages received from the Government of the United States for services rendered as such officer or employee, and income derived from sources without the District. For the pur- iceedlartio of don- poses of this Act the domicile of such officer or employee for any tax- able year shall be in the State which he expressly declares to be the State of his domicile: Provided, That he shall have had a domicile in such State under the laws of such State immediately prior to the beginning of the taxable year for which the tax is claimed. Such declaration must be made writin g, under oath, to the Assessor and the time for filing such declaration shall expire sixty days after writ- ten demand to fife an income-tax return shall have been received by such officer or employee. As used in this subsection the term "State" "State." means the several States, Territories, and possessions of the United States, and the term "Government of the United States" includes any u"(oveortn of the agency or instrumentality thereof, but does not include the govern- ment of the District of Columbia. (t) The word "nonresident" means every individual other than a "Nonresident." resident. (u) The term "dependent" means any of the following persons over "Dependent." half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer: (1) A son or daughter of the taxpayer, or a descendant of either. (2) A stepson or stepdaughter of the taxpayer. (3) A brother, sister, stepbrother, or stepsister of the taxpayer. (4) The father or mother of the taxpayer, or an ancestor of either. (5) A stepfather or stepmother of ihe taxpayer. (6) A son or daughter of a brother or sister of the taxpayer. (7) A brother or sister of the father or mother of the taxpayer. (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer.