26 U.S.C. § 7343
Sections in this chapter
- § 7201
- § 7202
- § 7203
- § 7204
- § 7205
- § 7206
- § 7207
- § 7208
- § 7209
- § 7210
- § 7211
- § 7212
- § 7213
- § 7213A
- § 7214
- § 7215
- § 7216
- § 7217
- § 7231
- § 7232
- § 7233
- § 7234
- § 7235
- § 7236
- § 7238
- § 7239
- § 7240
- § 7241
- § 7261
- § 7262
- § 7263
- § 7264
- § 7265
- § 7266
- § 7267
- § 7268
- § 7269
- § 7270
- § 7271
- § 7272
- § 7273
- § 7274
- § 7275
- § 7301
- § 7302
- § 7303
- § 7304
- § 7321
- § 7322
- § 7323
- § 7324
- § 7325
- § 7326
- § 7327
- § 7328
- § 7341
- § 7342
- § 7343
- § 7344
- § 7345
§ 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.
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