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" 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. "
Opium and Narcotic Laws: 1955 - Page 55
by United States - 1955
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Official Gazette, Volume 81, Issues 47-52

Philippines - 1985 - 756 pages
...herein. "[c] The term 'person', as used in this Capter, includes an officer or employee oi" a corporation who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. "SEC. 282. Civil Penalics. [a] There shall be imposed,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...Revised Statutes. 649. (d) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership,...officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. 650. SEC. 1309. That the Commissioner, with the approval...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...Revised Statutes. (d) The term "person" as used in this section includes an officer nr employee of a corporation or a member or employee of a partnership,...who as such officer, employee, or member is under :l duty to perform the act in respect of which the violation occurs. See. 1309. That the Commissioner,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...for any offense for which a penalty has been recovered under section .'!256 of the Revised Statutes. partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a poration, whether made upon or shown by the books of the association, company, or corporation, the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the approval...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 pages
...Eevised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership,...officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the approval...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a f sections 226 and 228. When return is made under...credit provided in subdivision (c) of section 236 shall the act in respect of which the violation occurs. SEC. 1309. That the Commissioner, with the approval...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...Revised Statutes. . (d) The term " person " as used in this section includes an officer or employee of a corporation or a member or employee of a partnership,...officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. [40 Stat. L. 1143.] For RS sec. 3176, mentioned in...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...Revised Statutes. (d) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership,...officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. The Commissioner with such approval may by regulation...
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Statutes of the United States of America

United States - 1921 - 642 pages
...acuPerson" "*"* for (d) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership,...officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. RULES AND REGULATIONS. Rules and regulations. SEC....
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