GroundRules
26 U.S.C. § 5690: Definition of the term “person”
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER
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.
Collected 2026-09-10T05:58:25Z. Source file · JSON