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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter D— Miscellaneous Penalty and Forfeiture Provisions · § 7343

§ 7343. Definition of term “person”

54 words·~1 min read·/usc/title-26/section-7343

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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.)
Connections2 cite this
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 872
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§ 7343
Definition of term “person”
IRM×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 872
Cites 2Cited by 2 across 1 source
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