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What Are the Three Elements of IRC § 7201 That

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What are the three elements of IRC § 7201 that must be proven before a charge under this section is sustained?


Definitions:

Open-class Societies

Societies characterized by fluidity in social mobility and the absence of rigid caste systems, allowing individuals to change their social status.

Closed-class Societies

Societies characterized by strict social stratification and limited mobility, where individuals' roles and statuses are often predefined.

Age Set

A social group system in which people within a specific age group are categorized together for performing rituals and have similar responsibilities.

Age Grade

A social category or class based on age, within which individuals pass as they grow older, marking different stages of life and responsibilities.

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