26 U.S.C. § 5690 — Definition of the term “person”
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 46 words · no verdicts yet
This section explains who counts as a “person” in this subchapter.
In this subchapter, “person” includes a corporation* officer or employee*, or a partnership* member or employee, who has the duty, as that officer, employee, or member, to perform the act involved in the violation.
The term “person”, as used in this subchapter, 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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1413
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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