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2018 US Code
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"
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| 26 U.S.C. § 7343 (2018) |
| 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 872.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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" |
| section 7343 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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