taxpayer
Defined in 3 dictionaries — Case Law, U.S. Code, Ballentine's (1916)
Definitions from Case Law
From 310 U.S. 41 - Colorado Nat Bank Denver v. Bedford · 1940Most cited · 108 citing opinions
The taxpayer is the person ultimately liable for the tax itself.
United States Code
26 U.S.C. § 1313 — in this section
Notwithstanding section 7701(a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.
26 U.S.C. § 7701 — in this title
The term “taxpayer” means any person subject to any internal revenue tax.
26 U.S.C. § 7701 — in this subtitle
For purposes of subclauses (I), (II), and (III), the term “taxpayer” shall include any person related to the taxpayer.
Ballentine's Law Dictionary
James A. Ballentine · 1916
One who owns property within a municipality, and who pays a tax or is subject to and liable for a tax. See Ann. Cas. 1914C, 1057, note.