...person residing in the United States, or of any citizen of the United States residing abroad, whether derived from any kind of property, rents, interest, dividends, or salaries or from any Amount ex profession, trade, employment, or vocation, carried on in the United States, «apt. or elsewhere,...

...levied, collected, and paid annually upon the gains, profits, and income of every person, . . . whether derived from any kind of property, rents, interest,...from any profession, trade, employment, or vocation, ... or from any other source whatever, ... a tax of five per centum on the amount so derived over $1000....

...person residing in tbe United States, or of any cit/.eti of the United States residing abroad, whether derived from any kind of property, rents, interest,...from any profession, trade, employment, or vocation cartied on iu the United States or elsewhere, or from any other source whatever, a tax, &c. Such provision...

...levied, collected, and paid, annually, upon the gains, profits, and income of every person * * * whether derived from any kind of property, rents, interest,...from any profession, trade, employment or vocation * * * or from any other source whatever," a tax, &C.1 And the same act provides for the assessment...

...nineteen bundred, there shall be assessed, levied, collected, and paid annually upon •the gains, profits, and income received in the preceding calendar year by every citizen of tho United States, whether residing at home or abroad, and every person residing therein, whether said...

...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.,...

...the Civil War legislation very closely. Income was defined as "the gains, profits, and income .... whether said gains, profits, or income be derived...from any profession, trade, employment, or vocation .... or from any other source whatever."3 Taxable income was declared to include: gains from the sale...

...January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon tile gains, profits, and income received in the preceding calendar...salaries, or from any profession, trade, employment, or vocation'carried on in the United States or elsewhere, or from any other source whatever, a tax of...

...January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar...States, whether residing at home or abroad, and every parson residing therein, whether said gains, profits, or income be derived from any kind of property,...

...January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of thu United States, whether residing at home or abroad, and every person residing therein, whether said...