United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES |
SubChapter D. Miscellaneous Penalty and Forfeiture Provisions |
§ 7343. Definition of term “person”
Latest version.
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The term “person” as used in this chapter 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.