26 USC § 5690 - Definition of the term “person”
---
identifier: "/us/usc/t26/s5690"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5690 - Definition of the term “person”"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5690"
section_name: "Definition of the term “person”"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "IV"
part_name: "PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)"
---
# § 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.
---
**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)
## Editorial Notes
### Prior Provisions
A prior section 5690, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .