 | Eric Louis Kohler - 1927 - 618 lapas
...together with costs and interest from the date of such levy. (/) 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. REVISED STATUTES Sec. 1115. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised Statutes, as amended,... | |
 | United States - 1928 - 268 lapas
...years, or both, together with the costs of prosecution. (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. CLOSING BY COMMISSIONER OF TAXABLE TEAR SEC. 235. (a) If the Commissioner finds that a taxpayer designs... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...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. SBO. 1103. Section 3176 of the Revised Statutes, as amended, is amended to read as follows: " Sec.... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...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. The penalties specified in the foregoing section attach only when the act of commission or omission... | |
 | Robert Hiester Montgomery - 1925 - 1928 lapas
...felony. DEFINITION OF "PERSON." — LAW. Section 1017 (e) The term "person" as used in this section includes an officer or employee of a corporation or...employee of a partnership, who as such officer, employee, 7 Subdivision (d) of this section prescribes a penalty of 100 per cent but same applies only to taxes... | |
 | United States - 1930 - 148 lapas
...includes an offi- Definition of percer or employee of a corporation or a member or employee of a son. partnership, who as such officer, employee, or member...the act in respect of which the violation occurs. SEC. 1303. That the -Commissioner, with the approval of the ?^f and reBulaSecretary, is hereby authorized... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...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. 791. Penalties. — The penalties provided for in section 146 can not be assessed but are enforceable... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 lapas
...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. 3176. * * * In case of any failure to make and file a return or list within the time prescribed... | |
 | United States. Bureau of Internal Revenue - 1932 - 100 lapas
...costs and interest from the date of such levy. 62 ( 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. SEC. 1123. Whoever in connection with the sale or lease, or offer for sale or lease, of any article,... | |
 | United States. Internal Revenue Service - 1932 - 76 lapas
...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. ART. 73. Penalties and interest.—Every person on whom there rests a duty to file a monthly return... | |
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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. 
