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FEDERAL REGISTER,
chapter ix Reservation, Nevada, will be in the public interest, and the said lots are hereby re Miscellaneous Provisions stored to tribal ownership for the use and Article benefit of the Pyramid Lake Paiute Tribe 91. Administrative provisions.
Records, Statements, and Special Re of Indians of the Pyramid Lake Indian turns Examination of Books and W it Reservation, Nevada, and are added to nesses Closing Agreements Lim ita
and made a part of the existing reserva tio n on Assessments and Suits by the tion, subject to any existing valid rights United States Refunds Interest on Refunds Jeopardy Assessments and equitable claims of lot occupants.

Acting Secretary.
P. R. Doc. 39-420; Piled, February 6, 1939;
10:58 a. m.

TITLE 26IN TERN AL REVENUE
Regulations 64 1938 Edition

op
Contents
E lective Date and Geographical Scope Article 1. Effective date of the tax.
2. Geographical scope.
n
Definitions 21. Definitions.
22. Classification of organizations.
chapter
in
Returns 31.
32.
33.
34.
35.
36.
37.
38.
39.

93. Termination of capital stock tax imposed by section 105 of the Revenue Act of 1935, as amended.
94. Promulgation o f regulations.

Introductory of
chapter i
chapter
Term ination o f the Capital Stock Tax Imposed by Section 105 of the Revenue A ct o f 1935, as Amended
Authority fo r Regulations
BUREAU OF IN TE R N A L REVENUE

T able
of any State or Territory, with respect to carrying on or doing business, without reference to where such business is car ried on or done, and 2 -to every other corporation with respect to carrying on or doing business in any State of the United States, the Territories of Alaska and Hawaii, and the District of Columbia.

92. Jeopardy assessment.

H arry Sla tte r y,
C a p it a l S t o c k T ax U nder S e c t io n 601
t h e R e ve n u e A ct o f 1938

523

T u e s d a y , F e b r u a r y 7, 1939

Returns In general.
Return by domestic corporation.
Returns by affiliated corporations.
Return by foreign corporation.
Return of corporation in receivership.
Place and tim e for filing return.
Liquidated corporations.
Change of corporate name.
Inspection of returns.
CHAPTER IV

These regulations relate to the capital stock tax imposed under section 601 of the Revenue Act of 1938.
Chapter I deals with the effective date and geographical scope of the tax.
Chapter n defines terms that are used in the Act and in these regulations.
Chapter i n deals with returns.
Chapter IV deals with domestic cor porations.
Chapter V deals with China Trade Act corporations.
Chapter V I deals with foreign corpora tions.
Chapter V II deals with exemptions from the tax.
Chapter VT3I deals with payment and collection of the tax.
Chapter I X contains miscellaneous provisions applicable to the tax.
For regulations relative to a capital stock tax imposed under a prior Revenue Act, reference must be had to the par ticular regulations promulgated with re spect to the prior capital stock tax.

c h a pte r
n
Definitions Section 901

of th e
R evenue A ct
of
1938

a When used in this Act 1 The term person means an indi vidual, a trust or estate, a partnership, or a corporation.
2 The term corporation includes asso ciations, joint-stock companies, and insur ance companies.

4 The term domestic when applied 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 term foreign when applied to a corporation or partnership means a corpora tion or partnership which is not domestic.

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 association, Joint-stock com pany, 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 Sec retary o f 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 per son subject to a tax imposed by this Act.
b The terms includes and including when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.

Domestic Corporations Nature and rate of tax.
Doing business.
CHAPTER I
Illustrations.
A r t . 21. Definitions. As used in these Declared value.
regulations New declaration of value by domestic Effective Date and Geographical Scope corporation emerging from bank a The terms defined in the above Sections 601 a and b and 901 a 10
ruptcy or receivership.
quoted provisions of law shall have the of th e R evenue A ct of 1938
46. Adjusted value.
47. Adjustments for specific transactions.
Sec. 601. a For each year ending June respective meanings so assigned to them.
30, beginning with the year ending June 30, b The term Act means the Rev CHAPTER V
1938, there is hereby imposed upon every enue Act of 1938, with specific reference China Trade A c t , Corporations domestic corporation with respect to carry ing on or doing business for any part of to section 601 thereof, relating to the 51. Definitions.
capital stock tax.
such year an excise tax .
52. General.
b
For each year ending June 30, begin c The term tax means the capi 53. Credit and computation of tax.
ning with the year ending June 30, 1938, CHAPTER VI
there is hereby Imposed upon every foreign tal stock tax imposed by section 601 of corporation with respect to carrying on or the Revenue Act of 1938.
Foreign Corporations doing business in the United States for any d The term corporation includes 61. Nature and rate of tax.
part of such year an excise tax .
an association, a joint-stock company, 62. Carrying on or doing business in the Sec. 901. a 10 The term "United United States.
States when used in a geographical sense an insurance company, a common law 63. Capital employed in the United States. includes only the States, the Territories of trust, a Massachusetts trust, a business 64. Declared value.
Alaska and Hawaii, and the District of trust, an investment trust, an interin 65. Adjusted value.
Columbia.
surance exchange operating through an chapter vn A r t ic l e 1. Effective date of the tax. attorney in fact, and certain partnership Exemptions The capital stock tax imposed by section associations of the type authorized by 71. Proof of exemption under section 601 601 of the Revenue Act of 1938 is in the laws of Pennsylvania.
c 1 of the Revenue Act of 1938.
effect on and after July 1, 1937, and ap e The terms association, inter 72. Insurance companies.
plies with respect to each year ending insurance exchange, joint-stock com 73. Not doing business.
74. Action on claims for exemption.
June 30, beginning with the year ending pany, partnership, common law 41.
42.
43.
44.
45.

chapter
vin
Payment and Collection o f Tax 81. Time for payment of tax.
82. Penalties, interest, and additions to the tax.

June 30, 1938.
A r t . 2. Geographical scope. The tax is applicable 1 to corporations created or organized in the United States, or under the law of the United States or
trust, Massachusetts trust, business trust, and investment trust, shall have the same meaning and inclusive ness as are attached to them in the ap plicable Federal income tax regulations.