CHAPTER TWO - OFFENSE CONDUCT


PART T - OFFENSES INVOLVING TAXATION


1.      INCOME TAXES, EMPLOYMENT TAXES, ESTATE TAXES, GIFT TAXES, AND EXCISE TAXES (OTHER THAN ALCOHOL, TOBACCO, AND CUSTOMS TAXES)


§2T1.5. [Deleted]

Historical Note:  Section 2T1.5 (Fraudulent Returns, Statements, or Other Documents), effective November 1, 1987, was deleted by consolidation with §2T1.1 effective November 1, 1993 (see Appendix C, amendment 491).