 | United States. Internal Revenue Service - Internal revenue - 1978 - 630 pages
...for and paid over. . . ." Section 6671 (b) defines "person," for purposes of § 6672, as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs." Also, § 7202 of the Code,8 which tracks the wording of § 6672, makes a violation punishable as a... | |
 | Administrative law - 1969 - 372 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... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1973 - 824 pages
...arising from such surrender or payment. (e) Person defined. The term "person," as used in subsection (a), includes an officer or employee of a corporation or...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... | |
 | United States. National Commission on Reform of Federal Criminal Laws - Criminal law - 1970 - 798 pages
...Title 26 provides : As used in this chapter [chapter 75 — crimes and offenses] the term "person" includes an officer or employee of a corporation or...the act in respect of which the violation occurs. The Labor-Management Reporting and Disclosure Act (29 USC § 439) also imposes penalties for failure... | |
 | Administrative law - 1970 - 478 pages
...B of chapter 68. (b) Person defined. For purposes of subchapter B of chapter 68, the term "person" includes an officer or employee of a corporation,...employee, or member is under a duty to perform the act in respsct of which the violation occurs. § 301.6672 Statutory provisions ; failure to collect and pay... | |
 | Administrative law - 1949 - 430 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— PROVlSlONS RELATlNG TO STAMPS § 140.114 Commissioner to provide stamps, (a) The Commissioner... | |
 | A. F. Kassim - Law - 1997 - 476 pages
...stock is owned indirectly by a person or group. 6. IRC Section 6671(b) defines "person" as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs". BIBLIOGRAPHY US Statutes: Civil Rights Act of 1964, 42 USC Secs. 1981 - 2,OOOh-6 (1988), particularly... | |
 | United States - Session laws - 1939 - 780 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. (d) CROSS REFERENCE. — For penalties for failure to file information returns with respect to foreign... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...with costs and interest from the date of such levy. (Feb. 26, 1926, c. 27, | 1114 (e), 44 Stat 116.) (c) Person defined. — The term " person " as used...the act In respect of which the violation occurs. (Feb. 26, 1926, c. 27, § 1114 (f), 44 Stat. 116.) Sec. 1611. Production of books. — All persons,... | |
 | United States - 1923 - 158 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...act in respect of which the violation occurs. SEC. 1303. That the Commissioner, with the approval of the Secretary, is hereby authorized to make all 'needful... | |
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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. 
