 | Eric Louis Kohler - 1927 - 618 páginas
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) Any person who willfully aids or assists in, or procures,...or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether... | |
 | 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 with any matter arising under the internal revenue laws of a false or fraudulent return, affidavit, claim or document ; and the House... | |
 | United States. Internal Revenue Service - 1929 - 176 páginas
...assisting, procuring, or advising the preparation or presentation of false or fraudulent documents.—Any person who willfully aids or assists in, or procures,...or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent affidavit, claim, or document, shall, whether or not... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...and "(3) for the offense of willfully aiding or assisting in, or procuring, counseling, or advising, 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 (whether or not... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...and "(3) for the offense of willfully aiding or assisting in, or procuring, counselling, or advising, 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 (whether or not... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...the date of the enactment of this Act. (Section 1108, Revenue Act of 1932.) PENALTlES PAR. 46. (c) Any person who willfully aids or assists in, or procures,...preparation or presentation under, or in connection with any 492 matter arising under, the internal-revenue laws, of a false or fraudulent return, affidavit, claim,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 páginas
...and "(3) for the offense of willfully aiding or assisting in, or procuring. counseling, or advising, 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 (whether or not... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...FRAUDULENT RETURNS, AFFIDAVITS, AND CLAIMS. — (1) ASSISTANCE IN PREPARATION OR PRESENTATION. — Any person who willfully aids or assists in, or procures,...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. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...FRAUDULENT RETURNS, AFFIDAVITS, AND CLAIMS. — (1) ASSISTANCE IN PREPARATION OR PRESENTATION. — Any person who willfully aids or assists in, or procures,...or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether... | |
 | Theodore Wesley Graske - 1939 - 664 páginas
...to be such officer, clerk, or employee. (Sec. 190, Revised Statutes; title 5, sec. 99, United States Code.) Any person who willfully aids or assists in,...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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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... 
