26-U.S.C.-5690

§5690 – Definition of The Term “person”

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part IV > Section 5690

Details

• Reference: Section 5690
• Legend: §5690 – Definition of The Term “person”
• USCode Year: 2013

Provision Content

The term person, as used in this subchapter, 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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413.)

Prior Provisions

A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5681 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5681, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

26-U.S.C.-5614 in the Legal Encyclopedia: Wines

In this entry about 26-U.S.C.-5614, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

26-U.S.C.-5689 in the Legal Encyclopedia: Penalties

In this entry about 26-U.S.C.-5689, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.

26-U.S.C.-5661 in the Legal Encyclopedia: Distilled Spirits

In this entry about 26-U.S.C.-5661, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

26-U.S.C.-5687 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5687, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.