
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7343]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
      Subchapter D--Miscellaneous Penalty and Forfeiture Provisions
 
Sec. 7343. Definition of term ``person''

    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.)
