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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. "
The Code of Federal Regulations of the United States of America - Page 96
1968
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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
...recovered under Section 3256 of the Revised Statutes. 649. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

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,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section perform the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...recovered under section 3256 of the Eevised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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...
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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
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section k in any association, company, or corporation, whether...books of the association, company, or corporation, perform the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...recovered under section 3256 of the Revised Statutes. . (d) The term " person " as used in this section includes an officer or employee of a corporation or...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...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - Income tax - 1921 - 350 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...627tion 3256 of the Revised Statutes. " acuPerson" "*"* for (d) The term "person" as used in this section includes an officer or employee of a corporation or...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....
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. RULES AND REGULATIONS. Sec 1303. That the...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. RULES AND REGULATIONS SEC. 1303. That the...
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