26-U.S.C.-7343

§7343 – Definition of Term “person”

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter D > Section 7343

Details

• Reference: Section 7343
• Legend: §7343 – Definition of Term “person”
• USCode Year: 2013

Provision Content

The term person as used in this chapter 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7273 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7273, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7233 in the Legal Encyclopedia: Penalties

In this entry about 26-U.S.C.-7233, 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.

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