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Treasury Regulations · 26 CFR

§ 50.3. General definitions and use of terms.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 50.3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
Length
152 words · about 1 min to read
Defines
8 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.

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 50 Regulations relating to the tax imposed with respect to certain hydraulic mining

Nearby sections