 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...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, counsels...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... | |
 | United States - Finance - 1928 - 268 pages
...instituted prior to the enactment of the Revenue Act of 1924. PENALTIES SEC. 1114. (c) Any person who willfully aids or assists in, or procures, counsels,...or in connection with any matter arising under, the internal-revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...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, counsels,...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. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...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, counsels,...or in connection with any matter arising under, the internal-revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
....both, together with the costs of prosecution. Of course "any manner" does not mean "any legal manner." or assists in, or procures, counsels, or advises,...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. Internal Revenue Service - Income tax - 1931 - 502 pages
...enactment of the Revenue Act of 1921. PENALTIES SEC. 1114. [Revenue Act of 1926.} (c) Any person who willfully aids or assists in, or procures, counsels,...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. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...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, counsels,...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. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...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, counsels,...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. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...than five years, or both, together with the costs of prosecution. (c) Any person who willfully a'ds or assists in, or procures, counsels, or advises,...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. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...applied without retroactive effect. PENALTIES SEC. 1114. [Revenue Act of 1926.] (c) Any person who willfully aids or assists in, or procures, counsels,...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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Any person who — (1) Declaration under penalties of perjury. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he... 
