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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... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 37
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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The Code of Federal Regulations of the United States of America ..., Buku 2

1941 - 1688 halaman
...this chapter, who willfully fails to collect or -.ruthfully account for and pay over such tax, ind any person who willfully attempts In any manner to evade or defeat any tax Imposed •>y this chapter or the payment thereof, jhall, In addition to other penalties provided by law, be...
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United States Code, Volume 3

United States - 1953 - 1744 halaman
...required under this subchapter to collect, account for and pay over any tax imposed by this subchapter, or sale by the Supt. of Docs., U.S. G.P.O. subchapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty...
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Hearings Before the Committee on Naval Affairs of the House of ..., Volume 2

United States. Congress. House. Committee on Naval Affairs - 1942 - 1330 halaman
...person required under this chapter to check, account for, and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account...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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

United States. Internal Revenue Service - 1939 - 636 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 314

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1942 - 830 halaman
...Collins v. Kentucky, supra, 638. Opinion of the Court. 314 US either court or jury. It declares that "any person who willfully attempts in any manner to evade or defeat any tax imposed" by the act "shall ... be guilty of a felony" and specifies penalties in addition to those otherwise provided...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 314

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1942 - 830 halaman
...Collins v. Kentucky, supra, 638. Opinion of the Court. 314 US either court or jury. It declares that "any person who willfully attempts in any manner to evade or defeat any tax imposed" by the act "shall ... be guilty of a felony" and specifies penalties in addition to those otherwise provided...
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Hearings Before the Committee on Naval Affairs of ..., Volume 22,Masalah 171-305

United States. Congress. House. Committee on Naval Affairs - 1942 - 1584 halaman
...for, and pay over ny tax imposed by this chapter, who willfully fails to collect or truthfully count for and pay over such tax, and any person who willfully attempts, in any inner to evade or defeat any tax imposed by this chapter, or the payment thereof, ill, in addition...
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Hearings Before the Committee on Naval Affairs of ..., Volume 3,Masalah 171-305

United States. Congress. House. Committee on Naval Affairs - 1942 - 1356 halaman
...for, and pay ovi my tax imposed by this chapter, who willfully fails to collect or truthful] lecount for and pay over such tax, and any person who willfully attempts, in an manner to evade or defeat any tax imposed by this chapter, or the payment thereo •hall, in addition...
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Tax Cases Decided with Opinions

United States. Supreme Court - 1945 - 446 halaman
...this title to collect, account for, and pay over any tax Imposed by this title, who willfully falls to collect or truthfully account for and pay over...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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...required under this chapter to collect, account for, and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account...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...
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