000			01439cam a22002171 4500
003			OSt
005			20211124164411.0
008			800124s1963 nju b 000 0 eng
040			_aDLC _cCO-JMCR
041	0		_aeng
082	0	4	_a336.294 / _bS349l _223
100	1		_aSchmidt, Robert Milton. _eauthor _941679
245	1	0	_aLegal and accounting handbook of Federal tax fraud. / _cRobert Milton Schmidt
260			_aEnglewood Cliffs, N.J., : _bPrentice-Hall, _c1963.
300			_aix, 646 pages ; _c26 cm.
504			_aBibliographical references included in "Notes."
505	0		_aGeneral Policies. -- The Internal Revenue Code Criminal Offenses. -- Title 18 Offenses. -- The Civil Sanctions of the Internal Revenue Code. -- Investigative Powers of the Federal Government. -- Rights of Taxpayers and Witnesses During a Tax Investigation. -- Theories of Proof-Direct Evidence. -- Theories of Proof Circumstantial Evidence. -- Role of an Accountant in a Tax Fraud Case. -- Miscellaneous Defenses. -- Administrative Procedures and Pre-Trial Motions and Practice in Criminal Income Tax. -- Trial of a Criminal Fraud Case. -- Administrative Procedures and Pre-Trial Motions and Practice in Civil Fraud Cases. -- Trial of Civil Cases Involving Additions to the Tax. -- Specific Evidentiary Problems Common in Tax Fraud Trials.
650	1	4	_aTax evasion _zUnited States. _941680
650	2	4	_aAdministrative procedures _941681
942			_2ddc _cBK
999			_c12768 _d12768