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. United States Statutes at Large - Page 193by United States - 1939Full view - About this book
| National City Company, United States - Internal revenue law - 1919 - 104 pages
...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... | |
| United States - Internal revenue law - 1920 - 1052 pages
...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, 1309. That the Commissioner, with the approval U,5"j2.*nd reg" of the Secretary, is hereby authorized... | |
| George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...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...act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval of the Secretary, is hereby authorized to make all needful... | |
| United States - Internal revenue law - 1920 - 1064 pages
...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...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... | |
| United States - Law - 1920 - 1054 pages
...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... | |
| Rex Frye - Income tax - 1921 - 350 pages
...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,... | |
| United States - Law - 1921 - 642 pages
...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... | |
| United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...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... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...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... | |
| United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...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...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 under... | |
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