26 CFR § 50.3

26 CFR · Internal Revenue

§ 50.3 — General definitions and use of terms.

26 CFR § 50.3

TitleTitle 26: Internal Revenue PartPart 50: Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining

SourceeCFR (current through Apr 13, 2026)

This text of 26 C.F.R. § 50.3 (General definitions and use of terms.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 50.3 (2026).

Text

§ 50.3 General definitions and use of terms. As used in the regulations in this part:

(a)The term Act 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 term person means an individual, a trust, estate, partnership, company, or corporation.

(c)The term Secretary means the Secretary of the Treasury.

(d)The term Commissioner means the Commissioner of Internal Revenue.

(e)The term district director means the district director of internal revenue.

(f)The terms hydraulic mining and mining by the hydraulic process shall have the meaning and application given said terms in the State of Cal

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§ 50.3 General definitions and use of terms.

As used in the regulations in this part:

(a) The term Act 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 term person means an individual, a trust, estate, partnership, company, or corporation.

(c) The term Secretary means the Secretary of the Treasury.

(d) The term Commissioner means the Commissioner of Internal Revenue.

(e) The term district director means the district director of internal revenue.

(f) The terms hydraulic mining and mining by the hydraulic process shall have the meaning and application given said terms in the State of California.

(g) The term taxable year means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.