 | National City Company, United States - 1919 - 104 pages
...offense for which a penalty has been recovered under Section 3256 of the Revised Statutes. 649. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. 650. SEC. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to... | |
 | United States - 1920 - 1064 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (d) d control. Keturns made under this section shall be...provided in subdivision (c) of section 236 shall be SEC. 1309. That the Commissioner, with the approval ul^"^and Iee' of the Secretary, is hereby authorized... | |
 | United States - 1920 - 1052 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...the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized... | |
 | George Edwin Holmes - 1920 - 1186 pages
...any offense for which a penalty has been recovered under section 3256 of the Eevised Statutes. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make... | |
 | United States - 1920 - 1054 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...the act in respect of which the violation occurs. [40 Stat. L. 1143.] For RS sec. 3176, mentioned in the text, see 1018 Supp. Fed. Stat. Ann. 280. For... | |
 | United States - 1921 - 642 pages
...penalty has been recovered under sec- 627tion 3256 of the Revised Statutes. " acuPerson" "*"* for (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. RULES AND REGULATIONS. Rules and regulations. SEC. 1303. That the Commissioner, with the approval of... | |
 | Rex Frye - 1921 - 350 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...the act in respect of which the violation occurs. The Commissioner with such approval may by regulation provide that any return required by Titles V,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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...the act in respect of which the violation occurs. RULES AND REGULATIONS. Sec 1303. That the Commissioner, with the approval of the Secretary, is hereby... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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...the act in respect of which the violation occurs. RULES AND REGULATIONS SEC. 1303. That the Commissioner, with the approval of the Secretary, is i hereby... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) The term " person " as used in this section includes...the act in respect of which the violation occurs. ART. 1361. Specific penalties. — Section 1017 of the Act provides that a penalty of not more than... | |
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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. 
