Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition... Codification of Internal Revenue Laws, ... Published Pursuant to Section ... - Página 281por United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 628 páginasVisualização integral - Acerca deste livro
| United States. Congress. House. Committee on the District of Columbia - 1956 - 358 páginas
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this title, or willfully attempts in any manner to evade or defeat...paid, collected, or accounted for and paid over, to be imposed and collected in the same manner as personal property taxes are collected. (d) The term "person"... | |
| United States. Internal Revenue Service - 1978 - 636 páginas
...this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over."... | |
| United States. Internal Revenue Service - 1978 - 630 páginas
...fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts ¡n her data which may be relevant or material to such...for tax or required to perform the act, or any off equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.... | |
| 1969 - 372 páginas
...tickets, books or other devices or methods prescribed by the Code or regulations promulgated thereunder, or willfully attempts in any manner to evade or defeat...thereof, shall, in addition to other penalties provided by law, 'oe liable to a penalty of 50 percent of the total amount of the underpayment of the tax. §... | |
| 1920 - 802 páginas
...willfully refuses to pay, collect, or truly account for and pay over any such tax, shall, in addition to other penalties provided by law, be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
| 1949 - 430 páginas
...Under section 2156 (c), IRC, any person who willfully fails to pay any tax imposed by chapter 15, IRC, or willfully attempts in any manner to evade or defeat...collected. No penalty shall be assessed under this paragraph for any offense for which a penalty may be assessed under authority of section 3612 IRC (d)... | |
| United States. Law Enforcement Assistance Administration - 1976 - 326 páginas
...other devices or methods prescribed by this title or by regulations under authority of this title, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax." "(a) In General. — For purposes of... | |
| 1978 - 1156 páginas
...this title who willfully fails to collect such tax, or truthfully account for any pay over such tax. or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.... | |
| 1982 - 438 páginas
...or methods prescribed by the Code or regulations promulga' ed thereunder, or willfully attempts .: any manner to evade or defeat any such tax or the...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. (f) Joint returns. No person filing... | |
| United States. Tax Court - 1998 - 396 páginas
...other devices or methods prescribed by this title or by regulations under authority of this title, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. The text of these provisions as enacted... | |
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