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. United States Statutes at Large - Page 145by United States - 1939Full view - About this book
| National City Company, United States - 1919 - 104 pages
...recovered under Section 3256 of the Revised Statutes. 649. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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 - 1054 pages
...recovered under section 3256 of the Revised Statutes. . (d) The term " person " as used in this section includes an officer or employee of a corporation or...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 - 1920 - 1052 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section k in any association, company, or corporation, whether...books of the association, company, or corporation, 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
...recovered under section 3256 of the Eevised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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 - 1064 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the approval ul^"^and Iee' of the Secretary, is hereby authorized... | |
| United States - 1921 - 642 pages
...627tion 3256 of the Revised Statutes. " acuPerson" "*"* for (d) The term "person" as used in this section includes an officer or employee of a corporation or...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
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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,... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...recovered under section 3256 of the Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or...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... | |
| United States. Internal Revenue Service - 1924 - 76 pages
...years, or both, together with the costs of prosecution. 37 (e) The term "person" as used in this section includes an officer or employee of a corporation or...the act in respect of which the violation occurs. SEC. 317. (a) Whoever knowingly makes any false statement in any notice or return required to be filed... | |
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