 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) The term " person " as used in this section includes...the act in respect of which the violation occurs. ART. 1361. Specific penalties. — Section 1017 of the Act provides that a penalty of not more than... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...imprisoned for not more than five years, or both, together with the costs of prosecution. ******** (e) The term " person " as used in this section includes...act in respect of which the violation occurs. SEC. 317. (a) Whoever knowingly makes any false statement in any notice or return required to be filed under... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. REVISED STATUTES SEC. 1018. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised Statutes, as amended,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...1913. Act of 1924. Act of 1921. Act of 1918. der section 3256 of the Revised Statutes. SEC. 1017. (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. INTEREST ON REFUNDS AND CREDITS. SEC. 1019. Upon the allowance of a credit or refund of any internal-revenue... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...more than five years, or both, together with the costs of prosecution. • • • • • • • (e) The term "person" as used in this section includes...act in respect of which the violation occurs. SEC. 1003. Section 3176 of the Revised Statutes, as amended, is amended to read as follows: "Sfic. 3176.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) The term "person" as used in this section includes...act in respect of which the violation occurs. SEC. 146. CLOSING BY COMMISSIONER OF TAXABLE YEAR. (a) Tax in jeopardy.- — If the Commissioner finds that... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (/) The term "person" as used in this section includes...the act in respect of which the violation occurs. REVISED STATUTES Sec. 1115. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised Statutes, as amended,... | |
 | United States - Finance - 1928 - 268 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. CLOSING BY COMMISSIONER OF TAXABLE TEAR SEC. 235. (a) If the Commissioner finds that a taxpayer designs... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. SBO. 1103. Section 3176 of the Revised Statutes, as amended, is amended to read as follows: " Sec.... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person" as used in this section includes...the act in respect of which the violation occurs. Revised Statutes SEC. 1115. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised Statutes, as amended,... | |
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person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. 
