§ 5690. Definition of the term “person”
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/usc/title-26/section-5690A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1413
- act Aug. 16, 1954, ch. 736
- 68A Stat. 702
- Pub. L. 85–859
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§ 5690
Definition of the term “person”
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1413
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 702
Pub. L.Pub. L. 85–859
Cites 5Cited by 0 across 0 sources