 Any person who willfully aids or assists In, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document,...  The Code of Federal Regulations of the United States of America - Page 1491970Full view - About this book
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
 | United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony and, upon conviction thereof, be fined not more... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...•or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be • fined not more than $10,000, or imprisoned... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...of prosecution. (c) Any person who willfully aids or assists in, or procures, counsels or advises, the preparation or presentation under, or in connection...fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...fine or imprisoned upon conviction. The Senate bill makes it certain that this provision applies to the preparation or presentation under or in connection...or fraudulent return, affidavit, claim or document ; and the House recedes with an amendment striking out two words as surplusage. Amendment No. 178.... | |
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