The term is “Person” not people.
26 U.S. Code § 7701
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) PersonThe term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
https://www.law.cornell.edu/uscode/text/26/7701
June 13, 2017
The term is “Person” not people.
26 U.S. Code § 7701
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) PersonThe term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
https://www.law.cornell.edu/uscode/text/26/7701