FEDERAL · 26 U.S.C. · Chapter Subchapter D—Miscellaneous Penalty and Forfeiture Provisions
Definition of term "person"
26 U.S.C. § 7343
Title26 — Internal Revenue Code
ChapterSubchapter D—Miscellaneous Penalty and Forfeiture Provisions
This text of 26 U.S.C. § 7343 (Definition of 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. § 7343.
Text
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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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
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26 U.S.C. § 7343, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7343.