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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,... "
Hearings, Reports and Prints of the House Committee on the District of Columbia - Page 28
by United States. Congress. House. Committee on the District of Columbia
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...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 pages
...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 pages
...•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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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 pages
...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, Volume 27

United States. Internal Revenue Service - 1926 - 618 pages
...$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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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...under, the internal revenue laws, of a false or fraudulent 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,ooo or imprisoned for...
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