There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions (§§ 7341 - 7344)
Section 7343 - Definition of term "person"
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter D - Miscellaneous Penalty and Forfeiture Provisions Sec. 7343 - Definition of term "person" |
| Contains | section 7343 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 872. |
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Definition of term "person" - 26 U.S.C. § 7343 (2013)
ยง7343. Definition of term "person"
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
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