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 - Страница 1471969Пуни преглед - О овој књизи
| United States. Internal Revenue Service - 1924 - 396 страница
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| United States. Internal Revenue Service - 1924 - 76 страница
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony and, upon conviction thereof, be fined not more... | |
| John F. Sherwood - 1925 - 206 страница
...•or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be • fined not more than $10,000, or imprisoned... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 страница
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 страница
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 страница
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 страница
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 страница
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 страница
...fine or imprisoned upon conviction. The Senate bill makes it certain that this provision applies to the preparation or presentation under or in connection...or fraudulent return, affidavit, claim or document ; and the House recedes with an amendment striking out two words as surplusage. Amendment No. 178.... | |
| Eric Louis Kohler - 1927 - 618 страница
...of prosecution. (c) Any person who willfully aids or assists in, or procures, counsels or advises, the preparation or presentation under, or in connection...fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized... | |
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