 | United States - 1920 - 1052 páginas
...provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net vide for losses and expenses, there shall be allowed, in addition to the de carried on in the United States by persons residing elsewhere. Act is not unconstitutional. (Brushaber... | |
 | United States. Supreme Court - 1920 - 812 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." Under this statutory provision a question... | |
 | United States. Supreme Court - 1921 - 628 páginas
...citizens residing abroad. But in 1806 (14 Stat. 137, 138) there was inserted by amendment the following: "And a like tax shall be levied, collected, and paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
 | United States. Supreme Court - 1921 - 1362 páginas
...L. 137, 138, chap. 184, Comp. Stat. § 6292) there- was inserted by amendment the following: "Ariel a like tax shall be levied, collected, and paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
 | United States. Supreme Court - 1921 - 1006 páginas
...at L. 137, 138, chap. 184, Сотр. Stat. § 6292) there was inserted by amendment the following: ''And a like tax shall be levied, collected, and paid annually upon the gains, protits, and income of every business, trade, or profession carried on in the United States bypersons... | |
 | Rex Frye - 1921 - 350 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... | |
 | Westel Woodbury Willoughby - 1924 - 530 páginas
...confined the tax to residents and to citizens residing abroad, but the Act of 1866 added the provision : "And a like tax shall be levied, collected, and paid annually upon the gains, profits, and income of every business trade, or profession carried on in the United States by persons residing without... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...elsewhere, or from any other source whatever, a tax of five per centum on the amount so derived over one thousand dollars, and a like tax shall be levied,...paid annually upon the gains, profits, and income of every business, trade, or profession carried on in the United States by persons residing without... | |
 | 1922 - 1096 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. * • * " "D. The said tax shall be... | |
 | 1926 - 666 páginas
...or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere or from any other source whatever, a...amount so derived over and above four thousand dollars * * * > This Act was considered by the Supreme Court in Pollock v. Farmers' Loan & Trust Company; 157... | |
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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... 
