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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, of a false or fraudulent return, affidavit, claim, or document,... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Страница 233
1975
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Том 24

United States. Congress. House - 1882 - 810 страница
...allowance and payment. TITLE XXXV. — INTERNAL REVENUE. — Сн. 11. SEC. 3445. Every person who simulates or falsely or fraudulently executes or signs...or other document required by the provisions of the internal-revenue laws, or by any regulation made in pursuance thereof, or who procures the same to...
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Compiled Statutes of the United States, 1913: Embracing the Statutes ..., Том 3

United States - 1914 - 1382 страница
...3451.) Fraudulently executing documents required by internal-revenue laws ; penalty. Every person who simulates or falsely or fraudulently executes or signs...or other document required by the provisions of the internal-revenue laws, or by any regulation made in pursuance thereof, or who procures the same to...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

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...
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Income Tax Accounting

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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Том 27

United States. Internal Revenue Service - 1926 - 620 страница
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. not such falsity or fraud is with the knowledge or...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...
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Cases on Federal Taxation, Том 1

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...
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