Statute · United States Code
26 U.S.C. § 5690 — Definition of the term "person"
26 U.S.C. § 5690
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 5690 — Definition of the term "person" is in force in the current edition of the Code, and nothing recorded condemns it.
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.