Event Details

November 17, 1921

Description

The Act of November 17, 1921 was passed, which was later codified at 26 U.S.C. § 6531.

Source Documents (1)

DOJ-OGR-00021107.jpg

legal document • 688 KB
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This document is a page from a legal filing, arguing for a 'categorical approach' to interpreting statutes of limitation, specifically §3283. It cites several Supreme Court precedents, most notably U.S. v. Noveck (1926), to support the argument that an extended statute of limitations for fraud-related offenses only applies when fraud is an essential element of the crime itself, not when it is merely alleged as 'mere surplusage' in an indictment for a different crime like perjury or tax evasion.

Event Metadata

Type
legislation
Location
United States
Significance Score
5/10
Participants
0
Source Documents
1
Extracted
2025-11-20 15:23

Additional Data

Source
DOJ-OGR-00021107.jpg
Date String
1921-11-17

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