GroundRules
26 U.S.C. § 7343: Definition of term “person”
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES
The term “person” as used in this chapter 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