{"data":{"id":"us/26-u.s.c.-5690","jurisdiction":"us","citation":"26 U.S.C. § 5690","heading":"Definition of the term “person”","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"47627a8950dac0d29e4da0df2c1273a4c845af65d747a1d87376d6a9fafb196f","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5689","next":"us/26-u.s.c.-5691"},"notice":"GroundRules: Original legal text. Not legal advice."}