 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 216 pages
...penalty has been recovered under section 2806 (e). (4) The term "person" as used in this subsection includes an officer or employee of a corporation or...respect of which the violation occurs. ******* SEC. 3175, I.-RC OTHER LAWS APPLICABLE. , All administrative, special, or stamp provisions of law, including... | |
 | United States. Office of Internal Revenue - Distillation - 1940 - 198 pages
...penalty has been recovered under section 2806(e). (4) The term "person" as used in this subsection includes an officer or employee of a corporation or...act in respect of which the violation occurs. SEC. 3175, IRC OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including... | |
 | United States - Law - 1953 - 1744 pages
...together with the costs of prosecution. (c) Repealed. Aug. 27, 1949, ch. 517, § 4 (b), 63 Stat. 668. (d) bstituting, in the case of property distributed by...Valuation of unlisted stock and securities. In the case (e) [Failure to file amended estimated tax return.] * In the case of taxable years beginning prior... | |
 | United States - Law - 1983 - 968 pages
...this title. § 5690. Définit inn of the term "person" The term "person", as used in this subchapter, includes an officer or employee of a corporation or...the act in respect of which the violation occurs. (Added Pub. L. 85-859, title II, § 201, Sept. 2. 1958, 72 Stat. 1413.) PRIOR PROVISIONS A prior section... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) PERSON DEFINED. — The term "person" as used...the act in respect of which the violation occurs. (e) Section 62 of chapter 1 of the Internal Revenue Code provides: SEC. 62. RULES AND REGULATIONS.... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...imprisoned for not more than five years, or both, together with the costs of prosecution. Sec. 145. (c) Person defined. — The term "person" as used...act in respect of which the violation occurs. Sec. 145. (d) Cross reference. — For penalties for failure to file Information returns with respect to... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...and shall be fined not more than two thousand dollars and imprisoned not more than five years."] (d) PERSON DEFINED.. — The term "person" as used in...the act in respect of which the violation occurs. (e) For penalties for failure to file information returns with respect to foreign personal holding... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...with the costs of prosecution. (2) PERSON DEFINED. — The term "person" as used in this subsection includes an officer or employee of a corporation or...the act in respect of which the violation occurs. (c) CROSS REFERENCES. — (1) PENALTIES. — For other penalties under this subtitle, see the following... | |
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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. 
