Monitoring Gesetzessammlung

26 USC 5690

US - USC Title 26: Internal Revenue Code

26 USC 5690

§ 5690 - Definition of the term “person”

CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors

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.

Notes

Editorial Notes

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.
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