 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
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...with costs and interest from the date of such levy. (f) 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. SEO. 3176. * * * In case of any failure to make and file a return or list within the time prescribed... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...together with costs and interest from the date of such levy. (f) 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. SECTION 10 OF THE ACT SEO. 10. Any person or any carrier which shall willfully fail or refuse to make... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...years, or both, together with the costs of prosecution. "(c) 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." PAR. H. Section 61 (Title I— Income Tax) of the Revenue Act of 1934 provides : " SEC. 61. LAWS MADE... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...together with costs and interest from the date of such levy. (f) 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. (Section 1114 of the Revenue Act of 1926.) PENALTY FOR FALSE CLAIM PAR. 18. Whoever shall make or cause... | |
 | United States. Internal Revenue Service - 1936 - 68 pages
...together with costs and interest from the date of such levy. (f) 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, SBC. 3184. Where it is not otherwise provided, the collector shall in person or by deputy, within ten... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...years, or both, together with the costs of prosecution. (c) 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. 146. CLOSING BY COMMISSIONER OF TAXABLE YEAR. , (a) TAX TX JEOPABDY. — If the Commissioner finds... | |
 | United States. Bureau of Internal Revenue - 1936 - 76 pages
...with costs and interest from the date of such levy. (f ) 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. SECTION 35 OF THE CRIMINAL CODE OF THE UNITED STATES, AS AMENDED Whoever shall make or cause to be... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...together with costs and interest from the date of such levy. (f) 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. (Section 1114, in part, Revenue Act of 1926.) PENALTY FOB FALSE CLAIM PAR. 47. Whoever shall make or... | |
 | United States. Internal Revenue Service - 1936 - 64 pages
...years, or both, together with the costs of prosecution. (c) 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. ART. 33. Aids to collection of tax.—The Commissioner may require any person to keep specific records,... | |
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