 | 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. Internal Revenue Service - Income tax - 1931 - 502 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f ) The term " person " as used in this section includes...the act in respect of which the violation occurs. PAYMENT OF AND RECEIPTS FOE TAXES SBC. 1118. {Revenue Act of 1926.] (a) Collectors may receive, at... | |
 | United States. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...which such levy has been made, together with costs and interest from the date of such levy. 62 ( f ) The term " person " as used in this section includes...act in respect of which the violation occurs. SEC. 1123. Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or... | |
 | United States. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. ART. 73. Penalties and interest.—Every person on whom there rests a duty to file a monthly return... | |
 | United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f ) The term " person " as used in this section includes...the act in respect of which the violation occurs. SBC. 3176. * * * In case of any failure to make and file a return or list within the time prescribed... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term " person " as used in this section includes...the act in respect of which the violation occurs. PAYMENT OF AND RECEIPTS FOR TAXES SEC. 1118. [Revenue Act of 1926.] (a) Collectors may receive, at... | |
 | United States. Internal Revenue Service - Cotton - 1934 - 64 pages
...of which such levy has been made, together with costs and interest from the data of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. SECTION 14 (d) AND (e) OF THE ACT (d) Any person who willfully violates any provision of this Act,... | |
 | United States. Office of Internal Revenue - Gasoline - 1934 - 60 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. SECTION 1123 OF THE REVENUE ACT OF 1926 Whoever in connection with the sale or lease, or offer for... | |
 | United States. Bureau of Internal Revenue - Gasoline - 1934 - 84 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. SECTION 35 OF THE CRIMINAL CODE OF THE UNITED STATES, AS AMENDED BY ACT OF CONGRESS APPROVED JUNE 18,... | |
 | United States - Agricultural laws and legislation - 1934 - 116 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f ) The term " person " as used in this section includes...the act in respect of which the violation occurs. PROVISIONS OF REVISED STATUTES RELATING TO RETURNS AND PAYMENT OF TAXES Sec. 3176, as amended by 44... | |
| |
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. 
