Us Code § 5690 - Definition of the term "person"
Full text of Us Code United States Code § 5690 — Definition of the term "person", with citation guidance and answers to common questions.
§ 5690. Definition of the term "person"
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.)
Editorial Notes
Prior Provisions
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
[PART V—REPEALED]
Editorial Notes
Prior Provisions
A prior part V consisted of sections 5691 to 5693, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.
About This Section
26 U.S.C. § 5690 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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