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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. "
Codification of Internal Revenue Laws, ... Published Pursuant to Section ... - Página 222
por United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 628 páginas
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...any 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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 páginas
...for 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 ul^"^and Iee' of the Secretary, is hereby authorized...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 páginas
...for 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...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 páginas
...for any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. or transfers of shares or certificates of stock in...books of the association, company, or corporation, SEC. 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 páginas
...for 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...
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Statutes of the United States of America

United States - 1921 - 642 páginas
...a 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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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 páginas
...for 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,...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...for 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. RULES AND REGULATIONS SEC. 1303. That the Commissioner, with the approval of the Secretary, is i hereby...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...for 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. RULES AND REGULATIONS. Sec 1303. That the Commissioner, with the approval of the Secretary, is hereby...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 páginas
...or imprisoned for not more than five years, or both, together with the costs of prosecution. 37 (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. SEC. 317. (a) Whoever knowingly makes any false statement in any notice or return required to be filed...
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