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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. "
Regulations 84 Relating to the Tax on Cotton Ginning Under the Cotton ... - Page 26
by United States. Internal Revenue Service - 1934 - 41 pages
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Official Gazette, Volume 81, Issues 47-52

Philippines - Law - 1985 - 756 pages
...Capter, includes an officer or employee oi" a corporation who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. "SEC. 282. Civil Penalics. [a] There shall be imposed, in addition to the tax required to be paid,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...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. 650. SEC. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...under section .'!256 of the Revised Statutes. partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...corporation or a member or employee of a partnership, 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, with the approval of the Secretary, is hereby authorized to make...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...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. SEC. 1309. That the Commissioner, with the approval ul^"^and Iee' of the Secretary, is hereby authorized...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...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. [40 Stat. L. 1143.] For RS sec. 3176, mentioned in the text, see 1018 Supp. Fed. Stat. Ann. 280. For...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...of a corporation or a member or employee of a partnership, who as such officer, employee, or member uses, SEC. 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - Income tax - 1921 - 350 pages
...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. The Commissioner with such approval may by regulation provide that any return required by Titles V,...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...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. RULES AND REGULATIONS. Rules and regulations. SEC. 1303. That the Commissioner, with the approval of...
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Protection of the Gold Reserve: Hearings...on H.R. 13201...May 25, 28, and ...

United States. Congress. House. Committee on Ways and Means - 1921 - 170 pages
...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 will be glad to hear you. How many gentlemen are there here who wish...
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