 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 Having ... - Page 17111939Full view - About this book
 | United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...internal-revenue laws, or (2) procures, counsels, •or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) Any person who willfully aids or assists in, or procures,...or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether... | |
 | United States - Finance - 1928 - 268 pages
...proceeding in court instituted prior to the enactment of the Revenue Act of 1924. PENALTIES SEC. 1114. (c) Any person who willfully aids or assists in, or procures,...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...$1o,ooo, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) Any person who willfully aids or assists in, or procures,...falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a... | |
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