§71. "Person" defined
When used in this subchapter the term "person" includes partnerships, corporations, and associations.
(Sept. 8, 1916, ch. 463, title VIII, §800, 39 Stat. 798.)
When used in this subchapter the term "person" includes partnerships, corporations, and associations.
(Sept. 8, 1916, ch. 463, title VIII, §800, 39 Stat. 798.)