It shall be unlawful for any person-
26 U.S.C. § 5861
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, relating to penalties, was omitted in the general revision of this chapter by Pub. L. 90-618. Provisions similar to those comprising subsecs. (a), (b), (d), (g), (j), and (k) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 90-618, as follows:
Present subsecs.: | Prior sections |
(a) | 5854. |
(b) | 5851. |
(d) | 5854. |
(g) | 5852. |
(j) | 5855. |
(k) | 5853. |
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection effective on first day of first month following October 1968, see section 207 of Pub. L. 90-618, set out as a note under section 5801 of this title.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.