 | United States. Congress. Senate. Committee on the District of Columbia - Budget - 1947 - 1136 pages
...assessed and collected in the same manner as personal property taxes are assessed and collected. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. (e) All prosecutions under this Act or regulations made under authority thereof shall be brought in... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...assessed and collected. (d) The term "person" as used in this section includes an officer or «'iuployee of a corporation, or a member or employee of a partnership,...the act in respect of which the violation occurs. (e) All prosecutions under this Act or regulations made under authority thereof shall he brought in... | |
 | United States - Internal revenue law - 1949 - 592 pages
...subsection for any offense for which a penalty may be assessed under authority of section 3612. (d) [PERSON DEFINED. — ] The term "person" as used in...the act in respect of which the violation occurs. Part II — Penalties and Forfeitures of Special Application to Tobacco and Snuff SEC. 2160. PERSONS... | |
 | Administrative law - 1949 - 600 pages
...made, together with costs and interest from the date of such levy as provided by section 3710, IRC (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. SUBPART H— PROVISIONS RELATING TO STAMPS § 140.114 Commissioner to provide stamps, (a) The Commissioner... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...over, to be imposed and collected in the same manner as personal property taxes are collected. (d) The term "person" as used in this section includes...member is under a duty to perform the act in respect of,which the violation occurs. (e) All prosecutions under this Act shall be brought in the name of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...and interest) for the collection of which such levy has been made, together with costs and interest from the date of such levy. (c) PERSON DEFINED. —...employee of a corporation or a member or employee o>fa partnership, who as such officer, employee, or member is under a duty to perform the act in respect... | |
 | Administrative law - 1961 - 422 pages
...from the date of such levy. (c) Person defined. The term "person," as used in section 6332 (a) and this section, includes an officer or employee of a...such officer, employee, or member is under a duty to surrender the property or rights to property or to discharge the obligation. Thus, in the case of a... | |
 | Administrative law - 1970 - 360 pages
...from the date of such levy. (c) Person defined. The term "person," as used in section 6332 (a) and this section, includes an officer or employee of a...such officer, employee, or member is under a duty to surrender the property or rights to property or to discharge the obligation. Thus, in the case of a... | |
 | Administrative law - 1949 - 1088 pages
...(see §302.13). The penalties provided are imposed upon any officer or employee of a corporation or member or employee of a partnership who as such officer,...the act in respect of which the violation occurs. § 302.15 Credits and refunds, (a) If a manufacturer overpays the tax due with one monthly return,... | |
 | Administrative law - 1976 - 420 pages
...such surrender or payment. (e) Person defined. The term "person," as used in subsection (a), lncludes an officer or employee of a corporation or a member...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. [Sec. 6332 as amended... | |
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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. 
