 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.  Legislative Calendar - 137. lappuseautors: United States. Congress. Senate. Committee on Finance - 1939Pilnskats - Par šo grāmatu
 | United States. Congress. House. Ways and Means - 1966 - 806 lapas
...surrender or payment. [(c) J (e) Person Defined. — The term "person," as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. ******* SEC. 6334. PROPERTY... | |
 | 1968 - 332 lapas
..."person" -as used In this subchapter, Includes an officer or employee of a corporation, or a memЪег or employee of a partnership, who as such officer,...the act In respect of which the violation occurs. § 301.6671-1 Rules for application of assessable penalties. (a) Penalty assessed as tax. The penalties... | |
 | United States. Internal Revenue Service - 1978 - 630 lapas
...for and paid over. . . ." Section 6671 (b) defines "person," for purposes of § 6672, as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs." Also, § 7202 of the Code,8 which tracks the wording of § 6672, makes a violation punishable as a... | |
 | United States. Internal Revenue Service - 1973 - 824 lapas
...arising from such surrender or payment. (e) Person defined. The term "person," as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. [Sec. 6332 as amended... | |
 | 1969 - 372 lapas
...annum from the date of such levy. (c) Person defined. The term "person," as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. § 301.6332-1 Surrender... | |
 | United States. National Commission on Reform of Federal Criminal Laws - 1970 - 798 lapas
...Title 26 provides : As used in this chapter [chapter 75 — crimes and offenses] the term "person" includes an officer or employee of a corporation or...the act in respect of which the violation occurs. The Labor-Management Reporting and Disclosure Act (29 USC § 439) also imposes penalties for failure... | |
 | 1970 - 478 lapas
...B of chapter 68. (b) Person defined. For purposes of subchapter B of chapter 68, the term "person" includes an officer or employee of a corporation,...employee, or member is under a duty to perform the act in respsct of which the violation occurs. § 301.6672 Statutory provisions ; failure to collect and pay... | |
 | 1949 - 430 lapas
...the date of such levy as provided by section 3710, IRC (e) 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. SUBPART H— PROVlSlONS RELATlNG TO STAMPS § 140.114 Commissioner to provide stamps, (a) The Commissioner... | |
 | A. F. Kassim - 1997 - 476 lapas
...stock is owned indirectly by a person or group. 6. IRC Section 6671(b) defines "person" as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs". BIBLIOGRAPHY US Statutes: Civil Rights Act of 1964, 42 USC Secs. 1981 - 2,OOOh-6 (1988), particularly... | |
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