§5690. Definition of the term “person”
As of today
26 U.S.C. § 5690
The term “person”, as used in this subchapter, 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.
Notes, amendments, and revision history
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)
Editorial Notes
Prior Provisions
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.