The word person is used in many laws. If you dont know what the term means, you might think that you are one of these. American Law and Procedure, Vol 13, page 137, 1910: This word `person and its scope and bearing in the law, involving, as it does, legal fictions and also apparently natural beings, it is difficult to understand; but it is absolutely necessary to grasp, at whatever cost, a true and proper understanding to the word in all the phases of its proper use ... A person is here not a physical or individual person, but the status or condition with which he is invested... not an individual or physical person, but the status, condition or character borne by physical persons... The law of persons is the law of status or condition. Natural (biological) people are not persons in most statutes. ________________________________________ TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701. Sec. 7701. - Definitions (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof - (1) Person The term person shall be construed to mean and include [throughout the Internal Revenue Code] an individual, a trust, estate, partnership, association, company or corporation. ________________________________________ TITLE 26 > Subtitle F > CHAPTER 75 > Subchapter D > Sec. 7343. Sec. 7343. - Definition of term person The term person as used in this chapter [Chapter 75] 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 [NOTE: This is the person for the purposes of some of the miscellaneous penalties under the Internal Revenue Code] ________________________________________ TITLE 16 > CHAPTER 75 > Sec. 5502. Sec. 5502. - Definitions As used in this chapter - (7) The term person means any individual (whether or not a citizen or national of the United States), any corporation, partnership, association, or other entity (whether or not organized or existing under the laws of any State), and any Federal, State, local, or foreign government or any entity of any such government. ________________________________________ 26 CFR §301.6671-1 Rules for application of assessable penalties [Code of Federal Regulations] [Title 26, Volume 17, Parts 300 to 499] [Revised as of April 1, 2000] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6671-1] [Page 402] TITLE 26--INTERNAL REVENUE Additions to the Tax and Additional Amounts--Table of Contents Sec. 301.6671-1 Rules for application of assessable penalties. (b) Person defined. For purposes of subchapter B of chapter 68, the term ``person 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. [NOTE: This is the person for the purposes of MOST penalties under the ENTIRE Internal Revenue Code] ________________________________________ 26 CFR §301.7701-6 Definitions; person, fiduciary Title 26: Internal Revenue PART 301—PROCEDURE AND ADMINISTRATION Definitions § 301.7701-6 Definitions; person, fiduciary. (a) Person. The term person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization or group. The term also includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.
Posted on: Tue, 25 Mar 2014 01:20:20 +0000
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