 | United States. Office of Internal Revenue - 1940 - 228 lapas
...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. Office of Internal Revenue - 1940 - 198 lapas
...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, IRC OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including... | |
 | United States. Office of Internal Revenue - 1940 - 216 lapas
...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, I.-RC OTHER LAWS APPLICABLE. , All administrative, special, or stamp provisions... | |
 | United States - 1953 - 1744 lapas
...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 (c) Repealed.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, Walter Elbert Barton - 1944 - 1286 lapas
...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 lapas
...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 lapas
...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 lapas
...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 lapas
...case warrant such action. SEO. 14. DEFINITION OF "PERSON". — The term "person" as used in this title includes an officer or employee of a corporation,...who as such officer, employee, or member is under duty to perform the act in respect to which the violation occurs. TITLE XIII — PENALTIES AND INTEREST... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 lapas
...case warrant such action. SEC. 14. DEFINITION OF "PERSON". — The term "person" as used in this title Includes an officer or employee of a corporation,...who as such officer, employee, or member is under duty to perform the act in respect to which the violation occurs. TITLE XIII — PENALTIES AND INTEREST... | |
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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. 
