| United States. Supreme Court - 1918 - 1574 pages
...plaintiff: The section of the internal revenue law cited to support this assessment reads as follows: 'There shall be levied, collected, and paid annually upon the gains, profits, and income of -every" person, whether derived from Any kind •of property, interest, dividend, or salaries, or... | |
| 1919 - 1064 pages
...accruing from all sources. It also provides that a like tax shall be levied and paid upon the entire net income from all property owned, and of every business, trade, or profession carried on in the State by persons residing elsewhere. This statute is not invalid as to the income of a nonresident... | |
| George Edwin Holmes - 1919 - 1048 pages
...subjects of taxation only to annual gains, profits and income. Its general language is 'that there shall be levied, collected and paid annually upon the gains, profits and income of every person,' derived from certain specified sources a tax of five per cent., and that this tax... | |
| United States. Department of Justice - 1919 - 688 pages
...be aimed at nonresident aliens. It was amended July 13, 1866 (14 Stat. 138), to include income from "every business, trade, or profession carried on in the United States" by nonresident aliens. Thus we see that of the language here involved, the phrase " business, trade, or... | |
| United States - 1920 - 1052 pages
...provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned, and of every business,...carried on in the United States by persons residing elsewhere. Act is not unconstitutional. (Brushaber v. Union Pacific Co., 240 US, 1, TD 2290; Dodge... | |
| United States - 1920 - 200 pages
...provided ; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business,...carried on in the United States by persons residing elsewhere. * * * * * H. That the word " State" or "United States" when „ " state •• and used... | |
| United States - 1920 - 1064 pages
...provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net ereof; but no elsewhere. Act Is not unconstitutional. (Brushaber v. Union Pacific Co., 240 US, 1, TD 2290; Dodge... | |
| United States. Supreme Court - 1920 - 812 pages
...provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business,...carried on in the United States by persons residing elsewhere." Under this statutory provision a question arose as to the taxability of income from certain... | |
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