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26 U.S.C. § 7343

U.S. CodeFederal
Definition of term “person”
About This Law
/us/usc/t26/s7343
Title
26 — Internal Revenue Code
Chapter
STF/CH75
Release
119-84
Release Date
2026-04-17

Section Text

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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. (Aug. 16, 1954, ch. 736, 68A Stat. 872.)

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