Internal Revenue Code · 26 U.S.C.
§ 7343. Definition of term “person”
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7343
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 54 words · about 1 min to read
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.)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter D Miscellaneous Penalty and Forfeiture Provisions