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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,... "
S. 704--the Gambling Impact Study Commission: Hearing Before the Committee ... - 218. lappuse
autors: United States. Congress. Senate. Committee on Governmental Affairs - 1996 - 377 lapas
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...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 or not such falsity or fraud...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...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 recedes with an amendment...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 lapas
...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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 lapas
...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 affidavit, claim, or document, shall, whether or not such falsity or fraud is with...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...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 such falsity or fraud is...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...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 such falsity or fraud is...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...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 such falsity or fraud is...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 lapas
...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 such falsity or fraud is...
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Chicago Daily News Almanac and Political Register

1924 - 1040 lapas
...counsels or advises the preparation or prcaentation of such return, affidavit, claim or document, shall ; On euch return, affidavit, claim or document) be guilty of a felony and, upon conviction thereof, be fined...
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Legislative Calendar, 53. sējums,1. daļa

United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...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 or not such falsity or fraud...
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