...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,...

...person residing in the United States, or of any citzeu of the United States residing abroad, whether derived from any kind of property, rents, interest,...profession, trade, employment, or vocation carried on in tiie United States or elsewhere, or from any other source whatever, a tax, &c. Such provision does...

...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....

...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...

...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...

...¡my citzeii of the United States residing abroad, whether derived from any kind of property, rent«, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on iu tbe United States or elsewhere, or from any other .source whatever, a tax, Лс. Snch provision...

...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...

...there shall be assessed, levied, collected, and paid annually upon tile gains, profits, and income received in the preceding calendar year~ by every...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...

...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...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,...