 | 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 - Internal revenue law - 1949 - 592 pages
...offense for which a penalty may be assessed under authority of section 3612. (d) [PERSON DEFINED. — ] The term "person" as used in this section includes...the act in respect of which the violation occurs. Part II — Penalties and Forfeitures of Special Application to Tobacco and Snuff SEC. 2160. PERSONS... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...more than five years, or both, together with the costs of prosecution. (d) ["PERSON" DEFINED. — ] The term "person", as used in this section, includes...the act in respect of which the violation occurs. SEC. 2708. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX. Whether or not the method... | |
 | 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... | |
 | Administrative law - 1976 - 420 pages
...this subohapter. (b) Person defined. The term "person" as used in this tubchapter, includes an ofncer or employee of a corporation, or a member or employee...the act in respect of which the violation occurs. § 301.6671-1 Rules for application of assessable penalties. (a) Penalty assessed as tax. The penalties... | |
 | 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,... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...made, together with costs and interest from the date of such levy. Sec. 371O. (c) Person defined.—The term "person" as used in this section includes an...the act in respect of which the violation occurs. Sec. 3711. Production of books. All persons, and officers of companies or corporations, are required,... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1952 - 1026 pages
...not more than five years, or both, together with the costs of prosecution. "(d) PERSON DEFINED. — "The term 'person' as used in this section includes...the act in respect of which the violation occurs. "(e) In the case of taxable years beginning prior to October 1, 1950, and ending after September 30,... | |
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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. 
