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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. "
Working Papers of the National Commission on Reform of Federal Criminal Laws ... - Страница 207
по United States. National Commission on Reform of Federal Criminal Laws - 1970
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Official Gazette, Том 81, Броеве 47–52

Philippines - 1985 - 756 страници
...herein. "[c] The term 'person', as used in this Capter, includes an officer or employee oi" a corporation who as such officer, employee, or member is under...the act in respect of which the violation occurs. "SEC. 282. Civil Penalics. [a] There shall be imposed, in addition to the tax required to be paid,...

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 страници
...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...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 страници
...for any offense for which a penalty has been recovered under section .'!256 of the Revised Statutes. partnership, who as such officer, employee, or member...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...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 страници
...:\2",6 of the Revised Statutes. (d) The term "person" as used in this section includes an officer nr employee of a corporation or a member or employee...who as such officer, employee, or member is under :l duty to perform the act in respect of which the violation occurs. See. 1309. That the Commissioner,...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 страници
...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...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 страници
...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...

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 страници
...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...

The Federal Statutes Annotated: Containing All the Laws of the United ..., Том 2

United States - 1920 - 1054 страници
...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...

The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 страници
...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...act in respect of which the violation occurs. The Commissioner with such approval may by regulation provide that any return required by Titles V, VI,...

Statutes of the United States of America

United States - 1921 - 642 страници
...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...




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