...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...

...that— 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...

...1, 1900: "there shall be assessed, levied, collected and paid annually upon the gains, profits, and income received in the preceding calendar year by...whether residing at home or abroad, and every person therein, whether said gains, profits, or income be derived from any kind of property, rents, interest,...

...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...

...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...

...subscribed before me this day of , 191 [SEAL] INSTRUCTIONS (Officiai capacity) 1. This return shall be made by every citizen of the United States, whether residing at home or abroad, and by every person residing in the United States, though not a citizen thereof, having a net Income of...

...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...

...declaration of estimated tax shall, for taxable years beginning after December 31, 1944, be made by (1) every citizen of the United States whether residing at home or abroad. (2) every individual residing in the United States though not a citizen thereof, and (3) every nonresident...

...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...

...amounts, for calendar or fiscal year. A return must be made on this form, unless Form W-2 Is 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 for the calendar or fiscal year a gross...