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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. "
The Code of Federal Regulations of the United States of America Having ... - Página 2118
1939
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Regulations 43 Relating to the Taxes on Admissions, Dues and Initiation Fees ...

United States. Bureau of Internal Revenue - 1932 - 100 páginas
...officer or employee of a place, or attraction, or ticket-selling business, or club or organization, who, as such officer, employee, or member is under...the act in respect of which the violation occurs, as well as to a person who fails or refuses to perform any of the duties imposed by the Act, ie, pay...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 páginas
...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. PAYMENT OF AND RECEIPTS FOR TAXES SEC. 1118. [Revenue Act of 1926.] (a) Collectors may receive, at...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

United States. Bureau of Internal Revenue - 1934 - 76 páginas
...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. SEO. 3176. * * * In case of any failure to make and file a return or list within the time prescribed...
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Regulations 84 Relating to the Tax on Cotton Ginning Under the Cotton ...

United States. Internal Revenue Service - 1934 - 64 páginas
...together with costs and interest from the data 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. SECTION 14 (d) AND (e) OF THE ACT (d) Any person who willfully violates any provision of this Act,...
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Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ...

United States. Bureau of Internal Revenue - 1934 - 84 páginas
...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. SECTION 35 OF THE CRIMINAL CODE OF THE UNITED STATES, AS AMENDED BY ACT OF CONGRESS APPROVED JUNE 18,...
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Regulations 88 Relating to Taxes on Certain Firearms and Machine Guns: Under ...

United States. Internal Revenue Service - 1934 - 60 páginas
...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. SECTION 803 OF THE REVENUE ACT OF 1928 Whoever — ******* (c) Willfully removes, or alters the cancellation...
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Compilation of Agricultural Adjustment Act as Amended and Acts Relating ...

United States - 1934 - 116 páginas
...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. PROVISIONS OF REVISED STATUTES RELATING TO RETURNS AND PAYMENT OF TAXES Sec. 3176, as amended by 44...
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Regulations 49 Relating to the Producer's Tax on Crude Petroleum, Tax on ...

United States. Office of Internal Revenue - 1934 - 60 páginas
...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. SECTION 1123 OF THE REVENUE ACT OF 1926 Whoever in connection with the sale or lease, or offer for...
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 páginas
...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. SECTION 10 OF THE ACT SEO. 10. Any person or any carrier which shall willfully fail or refuse to make...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935 - 754 páginas
...defeat any tax shall be guilty of felony; and 146 (c) that " 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." Section 701 provides: " When used in this Act the term ' person ' means an individual, a trust or estate,...
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