 | United States. Court of Claims - 1925 - 828 страници
...income tax act of September 8, 1916, as amended by the act of October 3, 1917, provides in part : "(a) That there shall be levied, assessed, collected, and paid annually upon the entire net income received in the. preceding calendar year from all sources by every individual, a citizen or resfdent... | |
 | United States. Court of Claims - 1927 - 902 страници
...citizen or resident of the Philippine Islands, a tax of two per centum upon such income ; and a like tax shall be levied, assessed, collected, and paid annually upon the entire net income received in the preceding calendar year from all sources within the Philippine Islands by every individual... | |
 | United States. Court of Claims - 1929 - 762 страници
...substance rather than form." The revenue act of 1916 (39 Stat. 765) provides as follows: " SEc. 10. That there shall be levied, assessed, collected, and paid annually upon the total net income received in the preceding calendar year from all sources by every corporation, * *... | |
 | 1921 - 1056 страници
...Railroad Co. v. US, 101 US 543, 25 L. Ed. 1068. The general language of the Act of October 3, 1913, is: "That there shall be levied, assessed, collected,...from all sources in the preceding calendar year." Upon the authority of the cases quoted from, this language, even though it were not restricted by that... | |
 | 1920 - 1058 страници
...taxable by the act of October 3, 1913? By the provisions of this act there is assessed an income tax "upon the entire net income arising or accruing from...all sources in the preceding calendar year to every * * * person residing in the United States * * * a [normal] tax of one per centum per annum." Paragraph... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 766 страници
...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 person residing therein, whether said gains, profits, or income be derived from any kind of property,... | |
 | Burke Aaron Hinsdale - 1891 - 500 страници
...assessed, levied, and collected a tax for the preceding calendar year, on the gains, profits, and income of every citizen of the United States, whether residing at home or abroad, and of every person residing therein, whether said income be derived from property, salary, trade, etc.,... | |
 | F.B. Vandegrift & Co - 1894 - 568 страници
...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 person residing therein, whether said gains, profits, or income be derived from any kind of property,... | |
 | Democratic Congressional Committee (U.S.) - 1894 - 248 страници
...and paid annually upon tile 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 person residing therein, whether said gains, profits, or income be derived from any kind of property,... | |
 | Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1895 - 502 страници
...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 person residing therein, whether said gains, profits, or income be derived from any kind of property,... | |
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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... 
