§ 5690. Definition of the term “person”

26 U.S.C. § 5690 (N/A)
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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.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)