| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...regulations. Any person required by the Act to collect, account for, and pay over any tax imposed by the Act, who willfully fails to collect or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat such tax or the payment thereof, is, in addition... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
| United States - Finance - 1928 - 268 pages
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
| Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...longer necessary for the protection of the Treasury, because section 1017 makes it a serious offense for "any person who willfully attempts in any manner to evade or defeat any tax." A recent ruling, however, requires that statements of fact must be supported by an affidavit. RULING.... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...pc-rson required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
| United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...than one year, or both, together with the costs of prosecution. (h) Any person required under tliis Act to collect, account for and pay over any tax imposed...truthfully account for and pay over such tax, and any [HTSOII who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1935 - 754 pages
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
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