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18 U.S. Code § 371 - Conspiracy to commit offense or to defraud United States | U.S. Code | US Law | LII / Legal Information Institute
https://www.law.cornell.edu/uscode/text/18/371
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Historical and Revision NotesBased on title 18, U.S.C., 1940 ed., §§ 88, 294 (Mar. 4, 1909, ch. 321, § 37, 35 Stat. 1096; Mar. 4, 1909, ch. 321, § 178a, as added Sept. 27, 1944, ch. 425, 58 Stat. 752).