 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...:\2",6 of the Revised Statutes. (d) The term "person" as used in this section includes an officer nr employee of a corporation or a member or employee...who as such officer, employee, or member is under :l duty to perform the act in respect of which the violation occurs. See. 1309. That the Commissioner,... | |
 | Connecticut - Session laws - 1921 - 554 pages
...dollars for each offense. SEC. 8. The term "person" as used in this act shall be construed to mean an officer or employee of a corporation, or a member or employee of a partnership, or any person in his individual capacity, who as such officer, employee or member is under obligation... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 170 pages
..." person " as used in this section includes any officer or employee of a corporation or a member of or employee of a partnership, who, as such officer, employee, or member is under n duty to perform the act in respect of which the violation occurs. The CHAIRMAN. Mr. McFadden. we... | |
 | Michigan - Detroit (Mich.) - 1923 - 666 pages
...officer or employe of a corporation or a member or employe of a partnership who, as such officer, employe or member is under a duty to perform the act in respect to which the violation occurred. SEC. 32. Should the court declare any section or clause of saving... | |
 | Leonard Laurence Cowan - Corporation law - 1923 - 1196 pages
...not more than $10,000, or imprisoned for not more than ten years, or both such fine and imprisonment. The term "person," as used in this section, includes an officer or employe of a corporation or a member or employe of a partnership, company, association, or trust, who... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...to present such return, affidavit, claim, or document. The term " person," as used in this article, includes an officer or employee of a corporation,...or employee of a partnership who as such officer, emplojree, or member is under a duty to perform the act in respect of which the violation occurs. A... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...language of subdivision (b), and thus become a felony. DEFINITION OF "PERSON." — LAW. Section 1017 (e) The term "person" as used in this section includes...employee of a partnership, who as such officer, employee, 7 Subdivision (d) of this section prescribes a penalty of 100 per cent but same applies only to taxes... | |
 | United States - 1930 - 148 pages
...Revised tatutes. (d) The term "person" as used in this section includes an offi- Definition of percer or employee of a corporation or a member or employee of a son. partnership, who as such officer, employee, or member is under a duty to perform the act in respect... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...for not more than five years, or both, together with the costs of prosecution. Art. 781 § 145 (e) The term "person" as used in this section includes an officer or employee of a corporation or u member or employee of a partnership, who as such officer, employee, or member is under a duty to... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...not more than five years, or both, together with the costs of prosecution. (c) PERSON DEFINED. — The term "person" as used in this section includes...corporation or a member or employee of a partnership, wno as such officer, employee, or member is under a duty to perform the act in respect of which the... | |
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person " as used in this section 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. 
