• Current through October 23, 2012

Wherever the word "person" is used in this subchapter it shall include individuals, firms, partnerships, associations, and corporations.

(June 25, 1936, 49 Stat. 1917, ch. 802, § 2.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 1-1002.

1973 Ed., § 1-702.