### Question
How does PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING define person?


### Answer
Under *26 CFR § 50.3*, **person** is defined as:

> an individual, a trust, estate, partnership, company, or corporation.

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES — (Continued)**

