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" 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... "
Use of State Revenue Statutes in Organized Crime Prosecutions - Página 18
por United States. Law Enforcement Assistance Administration - 1976
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...fine or imprisoned upon conviction. The Senate bill makes it certain that this provision applies to the preparation or presentation under or in connection...matter arising under the internal revenue laws of a false or fraudulent return, affidavit, claim or document ; and the House recedes with an amendment...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...of prosecution. (c) Any person who willfully aids or assists in, or procures, counsels or advises, the preparation or presentation under, or in connection...matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 páginas
...PENALTIES SEC. 1114. (c) 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, shall (whether...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 páginas
...revenue laws, or (2) willfully procuring, counselling or advising the preparation or presentation of such (whether or not such falsity or fraud is with the knowledge or consent of the person obligated). Failure to make and file a return or list within the time prescribed by law or prescribed...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 páginas
...of prosecution. (c) 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, shall (whether...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 páginas
...of prosecution. (c) 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, shall (whether...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 páginas
...[Revenue Act of 1926.} (c) 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, shall (whether...
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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

United States. Bureau of Internal Revenue - 1932 - 128 páginas
...of prosecution. (c) Any person who willfully a'ds 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, shall (whether...
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

United States. Internal Revenue Service - 1932 - 76 páginas
...of prosecution. (c) 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, shall (whether...
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Regulations 43 Relating to the Taxes on Admissions, Dues and Initiation Fees ...

United States. Bureau of Internal Revenue - 1932 - 100 páginas
...of prosecution.(c) 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, shall (whether...
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