 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 does not believe to be true and correct as to every material matter...  Reports of the Tax Court of the United States - Page 218by United States. Tax Court - 1980Full view - About this book
 | 1939 - 1522 pages
...false returns. Subsection (b) of section 1630 provides for penalties in the case of any person who willfully makes and subscribes any return, statement,...to be true and correct as to every material matter. Such person shall be guilty of a felony, and, upon conviction, shall be subject to the penalties prescribed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...such declaration shall be in lieu of any oath otherwise required. (b) PENALTIES. — Every person who willfully makes and subscribes any return, statement,...to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...costs of prosecution. Sec. 145. (c) Any individual u'Jio willfully makes and subscribes a return which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed... | |
 | Virginia - 1944 - 314 pages
...any such return shall be sufficient. Any such person who wilfully subscribes any such return which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor. (1944, c. 157.) § 435. What property, real and personal, exempt... | |
 | United States - 1945 - 824 pages
...such declaration shall be in lieu of any oath otherwise required. (b) Penalties. — Every person who willfully makes and subscribes any return, statement,...to be true and correct as to every material matter, shall be guilty of a felony, and, -upon conviction thereof, shall be subject to the penalties prescribed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...such declaration shall be in lieu of any oath otherwise required. (b) PENALTIES. — Every person who willfully makes and subscribes any return, statement,...does not believe to be true and correct as to every m ateri'al matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the... | |
 | United States - 1945 - 724 pages
...making of income tax returns: "(e) Any individual who willfully makes and subscribes a return which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...such declaration shall be in lieu of any oath otherwise required. (b) PENALTIES. — Every person who willfully makes and subscribes any return, statement,...to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed... | |
 | 1970 - 360 pages
...SEC. 7206. Fraud and false statements. Any person who— (1) Declaration under penalties of perjury. Willfully makes and subscribes any return, statement,...be true and correct as to every material matter; or (2) Aid or assistance. Willfully aids or assists In, or procures, counsels, or advises the preparation... | |
 | 1949 - 1088 pages
...false returns. Subsection (b) of section 1630 provides for penalties in the case of any person who willfully makes and subscribes any return, statement,...to be true and correct as to every material matter. Such person shall be guilty of a felony, and, upon conviction, shall be subject to the penalties prescribed... | |
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