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" Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 145
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...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...
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The Federal Reporter

1962 - 1120 pages
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The Federal Reporter

1961 - 1126 pages
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General Laws of the State of Idaho ...

Idaho - 1959 - 842 pages
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 pages
...together with the costs of prosecution. (b) Any person required under this act to collect, account for and pay over any tax imposed by this act, who willfully...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10.000, or imprisoned for not more than five years, or...
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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
...together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or...
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American Federal Tax Reports

1959 - 1590 pages
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American Federal Tax Reports

1962 - 1928 pages
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American Federal Tax Reports, Volume 34

1947 - 1744 pages
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