INTRODUCTORY These regulations deal with the procedure to be followed in filing claims for refund of amounts paid or collected as tax under the provisions of the Agricultural Adjustment Act, as amended. Such claims are subject to the provisions of Title VII of the Revenue Act of 1936, approved June 22, 1936. Chapter I defines terms that are used frequently in the Revenue Act of 1936 and in these regulations. Chapter II deals with conditions on allowance of refunds applicable to all claims. Chapter III deals with refund of floor stocks tax. Chapter IV deals with refund of compensating tax. Chapter V deals with refund of "custom processing tax.' Chapter VI deals with refund of processing tax. Chapter VII contains miscellaneous administrative provisions. Title VII of the Revenue Act of 1936 is printed as an appendix to these regulations. (V) DEFINITIONS SECTION 913 OF THE ACT SEC. 913. DEFINITIONS. When used in this title (a) The term "tax" means a tax or exaction denominated a "tax" under the Agricultural Adjustment Act, and shall include any penalty, addition to tax, additional tax, or interest applicable to such tax. (b) The term "processing tax" means any tax or exaction denominated a "processing tax” under the Agricultural Adjustment Act, but shall not include any amount paid or collected as tax with respect to the processing of a commodity for a customer for a charge or fee. (c) The term "commodity" means any commodity, prior to processing, of a type with respect to the processing of which a processing tax was imposed under the Agricultural Adjustment Act. (d) The term "article" means the product which is obtained by processing a commodity, and includes the product obtained by further manufacture or by combination with other materials. (e) The term "refund" includes any recovery, recoupment, set-off, credit, or counterclaim. (f) The term "Agricultural Adjustment Act" means the Agricultural Adjustment Act as originally enacted and the amendments thereto adopted prior to January 6, 1936. ARTICLE 101. Definitions.-As used in these regulations (a) General.-The terms defined in the above provisions of law shall have the meanings so assigned to them. (b) Act.-The term "Act," unless otherwise indicated, means Title VII of the Revenue Act of 1936, approved June 22, 1936 (49 Stat., 1648). (c) Commissioner.-The term "Commissioner" means the Commissioner of Internal Revenue. (d) Collector. The term "collector" means collector of internal revenue. (e) Person. The term "person" includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation, or venture is carried on. It includes a guardian, trustee, executor, administrator, committee, receiver, assignee for the benefit of creditors, conservator or any person acting in a fiduciary capacity. (f) Floor stocks tax. The term "floor stocks tax" means the amount paid under the Agricultural Adjustment Act as tax on the holding for sale or other disposition of an article processed wholly or in chief value from a commodity. (g) Compensating tax.-The term "compensating tax" means the amount paid under the Agricultural Adjustment Act as tax on the importation of an article. (h) Custom processing tax.-The term "custom processing tax” means the amount paid under the Agricultural Adjustment Act as tax on the first domestic processing of that quantity of a commodity which was processed for a customer for a charge or fee. Examples: Milling of wheat for toll; slaughtering of hogs for a charge or fee. (i) Charge or fee for processing.-The term "charge or fee for processing" includes any form of compensation charged or taken by the processor for services rendered in processing a commodity for a customer. (j) Credit.—The term "credit" means an amount, otherwise allowable as a refund under the Agricultural Adjustment Act, which was deducted by a person liable for tax from an amount due as tax on a return filed under that Act. (k) Paid as tax.—The term "paid as tax” includes any amount paid to, or collected by, a collector of internal revenue or a collector of customs as tax under the Agricultural Adjustment Act. (1) Include and including.-The terms "include" and "including," when used in these regulations, shall not be deemed to exclude other things not specifically mentioned. (m) Control. The term "control" includes any kind of control, direct or indirect, whether or not legally enforcible, and however exercisable or exercised. It is the reality of the control which is decisive, not its form nor the mode of its exercise.. |