| Philippines - Law - 1985 - 756 pages
...herein. "[c] The term 'person', as used in this Capter, includes an officer or employee oi" a corporation who as such officer, employee, or member is under...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, a penalty... | |
| National City Company, United States - Internal revenue law - 1919 - 104 pages
...offense for which a penalty has been recovered under Section 3256 of the Revised Statutes. 649. (d) The term "person" as used in this section includes...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... | |
| George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...for any offense for which a penalty has been recovered under section .'!256 of the Revised Statutes. partnership, who as such officer, employee, or member...act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make all needful... | |
| 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,... | |
| United States - Internal revenue law - 1920 - 1064 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) d control. Keturns made under this section shall be...provided in subdivision (c) of section 236 shall be 1309. That the Commissioner, with the approval ul^"^and Iee' of the Secretary, is hereby authorized... | |
| George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...any offense for which a penalty has been recovered under section 3256 of the Eevised Statutes. (d) The term "person" as used in this section includes...act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make all needful... | |
| United States - Internal revenue law - 1920 - 1052 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) ransfers of shares or certificates of stock in any...books of the association, company, or corporation, 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized... | |
| United States - Law - 1920 - 1054 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. . (d) The term " person " as used in this section includes...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... | |
| Rex Frye - Income tax - 1921 - 350 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes...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,... | |
| United States - Law - 1921 - 642 pages
...penalty has been recovered under sec- 627tion 3256 of the Revised Statutes. " acuPerson" "*"* for (d) The term "person" as used in this section includes...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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