2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 75 - Crimes, Other Offenses, and Forfeitures (Sections 7201 - 7344)
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions (Sections 7341 - 7344)
Sec. 7343 - Definition of term "person"

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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"
Containssection 7343
Date2014
Laws In Effect As Of DateJanuary 5, 2015
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 872.

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26 U.S.C. § 7343 (2014)
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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