| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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