 | United States. Office of Internal Revenue - 1940 - 228 pages
...penalty has been recovered under section 2806 (e). (4) The term "person" as used in this subsection includes an officer or employee of a corporation or...the act in respect of which the violation occurs. ******* SEC. 3175, 1. RC OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of... | |
 | United States - 1953 - 1744 pages
...costs of prosecution. (c) Repealed. Aug. 27, 1949, ch. 517, § 4 (b), 63 Stat. 668. (d) Person defined. he case of property distributed by the executor or...Valuation of unlisted stock and securities. In the case (e) [Failure to file amended estimated tax return.] * In the case of taxable years beginning prior... | |
 | United States - 1983 - 968 pages
...this title. § 5690. Définit inn of the term "person" The term "person", as used in this subchapter, includes an officer or employee of a corporation or...the act in respect of which the violation occurs. (Added Pub. L. 85-859, title II, § 201, Sept. 2. 1958, 72 Stat. 1413.) PRIOR PROVISIONS A prior section... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years,...the act in respect of which the violation occurs. (d) For penalties for failure to file information returns with respect to foreign personal holding... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...penalties prescribed for perjury in section 125 of the Criminal Code. Sec. 145. (d) Person defined. — The term "person" as used in this section includes...the act in respect of which the violation occurs. Sec. 145. (e) Cross reference. — (1) For penalties for failure to-fl'e information returns with respect... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...has been made, together with costs and interest from the date of such levy. (c) PERSON DEFINED. — The term "person" as used in this section includes...the act in respect of which the violation occurs. SEC. 3711. PRODUCTION OF BOOKS. All persons, and officers of companies or corporations, are required,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...more than two thousand dollars and imprisoned not more than five years."] (d) PERSON DEFINED.. — The term "person" as used in this section includes...the act in respect of which the violation occurs. (e) For penalties for failure to file information returns with respect to foreign personal holding... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...has been made, together with costs and interest from the date of such levy. (c) PERSON DEFINED. — The term "person" as used in this section includes...the act in respect of which the violation occurs. SEC. 3711. PRODUCTION OF BOOKS. All persons, and officers of companies or corporations, are required,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...assessed and collected in the same manner as personal property taxes are assessed and collected. (d) The term "person" as used in this section includes...the act in respect of which the violation occurs. (e) All prosecutions under this Act or regulations made under authority thereof shall be brought in... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...assessed and collected. (d) The term "person" as used in this section includes an officer or «'iuployee of a corporation, or a member or employee of a partnership,...the act in respect of which the violation occurs. (e) All prosecutions under this Act or regulations made under authority thereof shall he brought in... | |
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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. 
