 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.  Federal Income Taxes, 1927 - 561. lappuseautors: Eric Louis Kohler - 1927 - 592 lapasPilnskats - Par šo grāmatu
 | Philippines - 1985 - 756 lapas
...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,... | |
 | National City Company, United States - 1919 - 104 lapas
...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... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...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... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...:\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,... | |
 | United States - 1920 - 1064 lapas
...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 - 1054 lapas
...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... | |
 | George Edwin Holmes - 1920 - 1186 lapas
...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 - 1052 lapas
...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... | |
 | Rex Frye - 1921 - 350 lapas
...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 - 1921 - 642 lapas
...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... | |
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