FEDERAL · 26 U.S.C. · Chapter 75
Definition of term "person"
Current through Pub. L. 119-102
The term "person" as used in this chapter 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.
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26 U.S.C. § 7343 (Definition of term "person") — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)