 | United States. Supreme Court - 1952
...574, 26 USC §22 (a). 2 "SEC. 145. PENALTIES. "(b) . . . ATTEMPT TO DEFEAT OR EVADE TAX. — . . . any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of... | |
 | United States. Internal Revenue Service - 1924 - 363 halaman
...regulations. Any person required by the Act to collect, account for, and pay over any tax imposed by the Act, who willfully fails to collect or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat such tax or the payment thereof, is, in addition... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | United States - 1928 - 247 halaman
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | Robert Hiester Montgomery - 1925
...longer necessary for the protection of the Treasury, because section 1017 makes it a serious offense for "any person who willfully attempts in any manner to evade or defeat any tax." A recent ruling, however, requires that statements of fact must be supported by an affidavit. RULING.... | |
 | United States. Internal Revenue Service - 1931 - 491 halaman
...pc-rson required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | United States. Bureau of Internal Revenue - 1932 - 40 halaman
...than one year, or both, together with the costs of prosecution. (h) Any person required under tliis Act to collect, account for and pay over any tax imposed...truthfully account for and pay over such tax, and any [HTSOII who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 halaman
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | United States. Supreme Court - 1935
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 halaman
...person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
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... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more... 
