individual in revenue acts and in Privacy Act
- Individual is defined as a form of business enterprise in the Revenue Act of 1864, 13 Stat. 258, section 82Individual is defined as a form of business enterprise in the Revenue Act of 1939, 53 Stat. 1, 1939 IRC appendix page CLXIXIndividual is defined as a form of business enterprise in the Buck Act, 54 Stat. 1059, Ch. 787 of October 9, 1940Pub. L. 93-579 )"Privacy Act of 1974") codified at TITLE 5 PART I CHAPTER 5 SUBCHAPTER II Sec. 552A defines the term (sic) 'individual' to mean a citizen of the United States or an alien lawfully admitted for permanent residenceIndividual is used as a term in the Social Security Act.Note that the Act of 1913 was replaced by the act of 1916--such still being the foundation of the law today, to the best of my study, and the main difference between 1913 act and the 1916 act is that the former imposed a tax on every "citizen of the United States", and the latter qualified the taxpayer by the additional word "individual", vis upon "every individual, a citizen of the United States" See Section 1 of Revenue Act of 1916, 39 Stat. 756.