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" January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income, received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every... "
Appletons' Annual Cyclopædia and Register of Important Events of the Year ... - Sivu 210
1895
Koko teos - Tietoja tästä kirjasta

Report on the Statistical Work of the United States Government Submitted to ...

United States. Bureau of Efficiency - 1923 - 444 sivua
...in the history of American finance. 3 The tax was imposed by this law upon the entire net income of every citizen of the United States, whether residing at home or abroad, as well as upon that of every person residing in the United 1 Article 1, section 9, clause 4, of the...

Self-proving Business Arithmetic

Thomas Theodore Goff - 1923 - 344 sivua
...Individual Return 1. PERSONS REQUIRED TO MAKE A RETURN OF INCOME An income tax return must be filed by every citizen of the United States whether residing at home or abroad, and every person residing in the United States, though not a citizen thereof, whose gross income for the taxable period 1921...

The Alexander-Sarratt Arithmetics, Nide 3

Thomas Alexander, Charles Madison Sarratt - 1924 - 462 sivua
...changes, if any, have been made since 1923. Liability for Filing Return An income tax return must be filed by every citizen of the United States whether residing at home or abroad, and every person residing in the United States, though not a citizen thereof, having a net income for the calendar year 1923...

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sivua
...hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by...income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on...

The Journal of Political Economy, Nide 33

1925 - 740 sivua
...the Civil War legislation very closely. Income was defined as "the gains, profits, and income .... whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation .... or from...

The Federal Reporter, Nide 275

1922 - 1084 sivua
...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 1 per centum...

National University Law Review, Nide 6

1926 - 666 sivua
...collected, and paid * Railroad Company v. Collector, 100 US 595. annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States * * * whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends or...

Cases on Federal Taxation, Nide 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sivua
...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 1 per centum...

The Central Law Journal, Nide 99

1926 - 434 sivua
...This case arose under the Act of August 15, 1894, which imposed a tax "upon the gains, profits and income received in. the preceding calendar year by...income be derived from any kind of property, ren.ts, interest, dividends or salaries, or from any profession, trade, employment or vocation carried on in...

Reports of the U.S. Board of Tax Appeals, Nide 4

United States. Board of Tax Appeals - 1927 - 1522 sivua
...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...




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