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26 U.S.C. § 5690

Title 26 Chapter 51 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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.

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