 | 1926 - 666 էջ
..."There shall be assessed, levied, collected, and paid * Railroad Company v. Collector, 100 US 595. annually upon the gains, profits, and income received...by every citizen of the United States * * * whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of one per cent... | |
 | United States. Board of Tax Appeals - 1927 - 1522 էջ
...upon the entire net income arising or accruing from all sources, in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum... | |
 | 1909 - 714 էջ
...constitutionality be tested in the Supreme Court, differ only in degree. Senator Cummins's amendment provides that every citizen of the United States, whether residing at home or abroad, and every non-citizen resident in the United States shall pay a graduated tax upon his income when such income... | |
 | 1918 - 722 էջ
...assessed, collected and paid annually upon the entire net income arising or accruing from all sources to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a normal tax," etc. Another... | |
 | United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries - 1939 - 742 էջ
...act, under which the tax was thought to be levied, stated: That there shall be assessed, levied, and collected and paid annually upon the gains, profits,...gains, profits, or income be derived from any kind of profit, rent, interest, dividends, or salary, or from any profession, trade employment, or vocation... | |
 | United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries - 1939 - 740 էջ
...levied, stated: That there shall be assessed, levied, and collected and paid annually upon the gairs, profits, and income received in the preceding calendar...gains, profits, or income be derived from any kind of profit, rent, interest, dividends, or salary, or from any profession, trade employment, or vocation... | |
 | 1940 - 1806 էջ
...Individual returns — (a) In general. For each taxable year a return of income shall be made by each e involved is improved or unimproved is not material, for such fact relates individual residing within the United States though not a citizen thereof, whether or not such citizen... | |
 | 1941 - 1688 էջ
...years beginning before January 1, 1940. For each taxable year a return of income shall be made by each citizen of the United States, whether residing at home or abroad, and every individual residing within the United States though not a citizen thereof, whether or not such citizen... | |
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That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad... 
