When used in this subchapter the term “person” includes partnerships, corporations, and associations.
Sept. 8, 1916, ch. 463 39 Stat. 798 (, title VIII, § 800, .)
Public Law 119-93 (05/19/2026)
“Person” defined
When used in this subchapter the term “person” includes partnerships, corporations, and associations.
Sept. 8, 1916, ch. 463 39 Stat. 798 (, title VIII, § 800, .)