 | United States. Supreme Court - 1918 - 1574 páginas
...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... | |
 | Oklahoma - 1918 - 372 páginas
...calendar year, and a like tax shall be levied, assessed, collected and paid annually upon the entire net income from all property owned, and of every business, trade or profession carried on in this State by persons residing elsewhere. History. Session Lavs 1915, Chap. 164, Sec.... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...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... | |
 | 1919 - 1064 páginas
...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... | |
 | United States. Department of Justice - 1919 - 690 páginas
...reads: " 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; trade, or profession carried on in the United States by persons residing elsewhere." I am compelled to adhere to the opinions... | |
 | United States - 1920 - 1064 páginas
...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, trade, or profession carried on in the United States by persons residing elsewhere. Act Is not unconstitutional. (Brushaber... | |
 | United States - 1920 - 200 páginas
...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, trade, or profession carried on in the United States by persons residing elsewhere. * * * * * H. That the word " State"... | |
 | 1920 - 964 páginas
...imposed a tax upon the net income of "each and every person in this state," and upon the entire net income from all property owned, and of every business, trade, or profession carried on within the state by persons residing elsewhere.3 No rule of apportionment to the state was... | |
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States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over and above four thousand dollars; and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income from all property... 
