26 CFR 50.3 - General definitions and use of terms.

§ 50.3 General definitions and use of terms.
As used in the regulations in this part:
(a) The termAct means “An Act to create the California Debris Commission and regulate hydraulic mining in the State of California” approved March 1, 1893, as amended, 27 Stat. 507; 34 Stat. 1001; 48 Stat. 1118; 52 Stat. 1040; 61 Stat. 501; 33 U.S.C. 661-687.
(b) The termperson means an individual, a trust, estate, partnership, company, or corporation.
(c) The termSecretary means the Secretary of the Treasury.
(d) The termCommissioner means the Commissioner of Internal Revenue.
(e) The termdistrict director means the district director of internal revenue.
(f) The termshydraulic mining and mining by the hydraulic process shall have the meaning and application given said terms in the State of California.
(g) The termtaxable year means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.

Title 26 published on 2013-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 50.

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