FEDERAL · 26 U.S.C. · Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Definition of the term "person"
26 U.S.C. § 5690
Title26 — Internal Revenue Code
ChapterSubchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
PartIV
This text of 26 U.S.C. § 5690 (Definition of the term "person") 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 U.S.C. § 5690.
Text
The term "person", as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Free access — add to your briefcase to read the full text and ask questions with AI
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Editorial Notes
Prior Provisions
A prior part V consisted of sections 5691 to 5693, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.
Prior Provisions
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Editorial Notes
Prior Provisions
A prior part V consisted of sections 5691 to 5693, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 5690, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5690.