Barry
12-05-2022, 05:12 PM
[posted on behalf of user Snoop4truth]
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1913 (Revenue Act of 1913 (https://en.wikipedia.org/wiki/Revenue_Act_of_1913), Pub.L. (https://en.wikipedia.org/wiki/Public_Law_(United_States)) 63–16 (https://uslaw.link/citation/us-law/public/63/16), 38 Stat. (https://en.wikipedia.org/wiki/United_States_Statutes_at_Large) 114 (http://legislink.org/us/stat-38-114)). You may find this statute here at or about page 53. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/38/STATUTE-38-Pg114.pdf
This 1913 statute is significant in that it was written and passed at the very same time that the sixteenth amendment was ratified. The actual words of this 1913 statute conclusively prove that from the very beginning, CONGRESS always intended to tax, and always did tax the INDIVIDUAL income of ALL HUMAN BEINGS WHO LIVED IN ANY STATE OR TERRITORY OF THE UNITED STATES, called "RESIDENTS" AND "INDIVIDUALS" (not just "U.S. citizens" or "corporations"). This actual words of this 1913 statute below also prove that from the very beginning, this same exact 1913 Congress also intended to tax, and always did tax WAGES, SALARIES AND OTHER COMPENSATION FOR PERSONAL SERVICES AS "INCOME" (not just "corporate profits"). Now, more than a century later, this remains the law today.
(BEGIN QUOTE)
INCOME TAX .
SECTION II .
One per cent levied A. Subdivision 1 .
That there shall be levied, assessed, collected ON THE NET INCOMES OF CITIZENS
and paid annually upon the entire net income arising or accruing
from all sources in the preceding calendar year TO EVERY CITIZEN OF THE
UNITED STATES, whether residing at home or abroad, AND TO EVERY PERSON
RESIDING IN THE UNITED STATES , though not a citizen thereof, A TAX
of 1 per centum per annum UPON THE INCOME , except as hereinafter
provided ; AND a Tike 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 .
Additional tax on Subdivision 2 .
In addition to the INCOME TAX provided under this
section (herein referred to as the NORMAL INCOME TAX) there shall be
levied, assessed, and collected UPON THE NET INCOME OF EVERY INDIVIDUAL
AN ADDITIONAL INCOME TAX (herein referred to as the additional tax) of
1 per centum per annum upon the amount by which the total net income
exceeds $20,000 and does not exceed $50,000, and 2 per centum
per annum upon the amount by which the total net income exceeds
$50,000 and does not exceed $75,000, 3 per centum per annum upon
the amount by which the total net income exceeds $75,000 and does
not exceed $100,000, 4 per centum per annum upon the amount by
which the total net income exceeds $100,000 and does not exceed
$250,000, 5 per centum per annum upon the amount by which the total
net income exceeds $250,000 and does not exceed $500,000, and 6 per
centum per annum upon the amount by which the- total net income
exceeds $500,000 . All the provisions of this section relating to individuals
who are to be chargeable with the normal income tax, so far
as they are applicable and are not inconsistent with this subdivision of
paragraph A, shall apply to the levy, assessment, and collection of the
PERSONAL RETURNS to additional tax imposed under this section .
EVERY PERSON subject to this additional tax shall( for the purpose
of its assessment and collection, make a PERSONAL RETURN of his
TOTAL NET INCOME from all sources, corporate or otherwise, for the
preceding calendar year, under rules and regulations to be prescribed
by the Commissioner of Internal Revenue.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1916 (39 Stat. 756 U.S. Statutes at Large).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/39/STATUTE-39-Pg756.pdf
,
(BEGIN QUOTE)
Revenue Act, 1916.
Income tax.
TITLE I.-INCOME TAX.
ON INDIVIDUALS.
PART I.-ON INDIVIDUALS .
Two per cent levied Sec. 1 . (a) That there shall be levied, assessed, collected, and paid
annually UPON THE ENTIRE NET INCOME RECEIVED in the preceding calendar
year from all sources BY EVERY INDIVIDUAL, CITIZEN OR RESIDENT OF THE UNITED STATES
A TAX of two per centum UPON SUCH INCOME from united states
sources. And a like tax shall be levied, assessed, collected, and paid annually UPON
THE ENTIRE NET INCOME RECEIVED in the preceding calendar year from
all sources within the United States BY EVERY INDIVIDUAL, A NON RESIDENT
ALIEN, including interest on bonds, notes, or other interest-bearing
obligations of residents, corporate or otherwise .
Additional Tax (b)
In addition to the INCOME TAX imposed by subdivision (a) of
this section (herein referred to as the normal tax) there shall be levied,
assessed, collected, and paid UPON THE TOTAL NET INCOME OF EVERY
INDIVIDUAL, or, in the case of a nonresident alien, THE TOTAL NET INCOME
RECEIVED FROM ALL SOURCES WITHIN THE UNITED STATES an additional
income tax (herein referred to as the additional tax) of one per
centum per annum upon the amount by which such total net income
exceeds $20,000 and does not exceed $40,000, two per centum per
annum upon the amount by which such total net income exceeds
$40,000 and does not exceed $60,000, three per centum per annum
upon the amount by which such total net income exceeds $60,000
and does not exceed $80,000, four per centum per annum upon the
amount by which such total net income exceeds not exceed $100,000,
five per centum per annum upon the amount by which such total net
income exceeds $100,000 and does not exceed
$150,000, six per centum per annum upon the amount by which such
total net income exceeds $150,000 and does not exceed $200,000,
seven per centum per annum upon the amount by which such total
net income exceeds $200,000 and does not exceed $250,000, eight per
centum per annum u on the amount by which such total net income
exceeds $250,000 and does not exceed $300,000, nine per centum per
annum upon the amount by which such total net income exceeds
$300,000 and does not exceed $500,000, ten per centum per annum
upon the amount by which such total net income exceeds $500,000,
and does not exceed $1,000,000, eleven per centum per annum upon
the amount by which such total net income exceeds $1,000,000 and
does not exceed $1,500,000, twelve per centum per annum upon the
amount by which such total net income exceeds $1,500,000 and does
not exceed $2,000,000, and thirteen per centum per annum upon the
amount by which such total net income exceeds $2,000,000 .
For the purpose of the additional tax there shall be included as
income the income derived from dividends on the capital stock or chided.
from the net earnings of any corporation, joint-stock company or
association, or insurance company except that in the case of non- Nonresident aliens .
resident aliens such income derives from sources without the United -
States shall not be included.
All the provisions of this title relating to the normal tax ON INDIVIDUALS,
so far as they are applicable and are no, inconsistent with
this subdivision and section three, shall apply to the imposition, levy,
assessment, and collection of the additional tax imposed under this
subdivision .
(c) The foregoing normal and additional tax rates shall apply to the
entire net income, except as hereinafter provided, received by
every taxable person in the calendar year nineteen hundred and
sixteen and in each calendar year thereafter.
INCOME - DEFINED.
Income defined.
SEC. 2. (a) That, subject only to such exemptions and deductions as
are hereinafter allowed, THE NET INCOME OF A TAXABLE PERSON SHALL
INCLUDE GAINS, PROFITS, AND INCOME DERIVED FROM SALARIES, WAGES
OR COMPENSATION FOR PERSONAL SERVICES OF WHATEVER KIND AND
IN WHATEVER FORM PAID, OR FROM PROFESSIONS, VOCATIONS, BUSINESS,
TRADE, COMMERCE OR SALES OR DEALING IN PROPERTY, WHETHER REAL OR PERSONAL
PROPERTY, ALSO FROM INTEREST, RENT, DIVIDENDS, SECURITIES, OR THE
TRANSACTION OF ANY BUSINESS CARRIED ON FOR GAIN OR PROFIT
OR GAINS AND PROFITS AND INCOME DERIVED FROM WHATEVER SOURCE WHATEVER:
Provided, That the term dividends as used in this title shall be held to mean any
distribution made or ordered to be made by a corporation, joint-stock
company, association, or insurance company, out of its earnings or
profits accrued since March first, nineteen hundred and thirteen, and
payable to its shareholders, whether in cash or in stock of the corporation,
joint-stock company, association, or insurance company,
which stock dividend shall be considered income, to the amount of
its cash value.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1921. (42 Stat. 227 U.S. Statutes at Large)
https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/42/STATUTE-42-Pg227.pdf
(BEGIN QUOTE)
TITLE II.-INCOME TAX.
PART II.-INDIVIDUALS .
NORMAL TAX.
SEC . 210. That, in lieu of the tax imposed by section 210 of the
Revenue Act of 1918, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
a normal tax of 8 per centum OF THE AMOUNT OF THE NET INCOME
in excess of the credits provided in section 216 : Provided, THAT IN
THE CASE OF A CITIZEN OR RESIDENT OF THE UNTIED STATES
the rate upon the first $4,000 of such excess amount shall be 4 per
centum.
SURTAX.
Sec . 211. (a) That, in lieu of the tax imposed by section 211 of the Revenue Act of 1918,
but in addition to the normal tax imposed by section 210 of this Act,
there shall be levied, collected, and paid e"For calendar year
for each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL -
(1) For the calendar year 1921, a surtax equal to the sum of the
following : per centum of the amount BY WHICH THE NET INCOME exceeds
$5,000 and does not exceed $6,000 ;
[lengthy tax table omitted here]
NET INCOME OF INDIVIDUALS DEFINED.
Individual net income
SEC . 212 .
(a) That IN THE CASE OF AN INDIVIDUAL the term "net Deductions from
INCOME" means the GROSS INCOME as defined in section 213, less the
deductions allowed by section 214.
(b) The NET INCOME shall be computed upon the basis of the tax-
payer's annual accounting period fiscal year or calendar year, as
the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the method
employed does not clearly reflect the income, the computation shall
be made upon such basis and in such manner as in the opinion of
the Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined in
section 200 or if the taxpayer has no annual accounting period or
does not keep books, THE NET INCOME shall be computed on the basis
of the calendar year .
(c) If a taxpayer changes his accounting period from fiscal year
to calendar year,from calendar year to fiscal year, or-from one
fiscal year to another, the net income shall, with the approval of
the Commissioner, be computed on the basis of such new accounting
period, subject to the provisions of section 226 .
GROSS INCOME DEFINED. Gross income
SEC. 213 . That for the purposes of this title (except as otherwise
provided in section 233) THE TERM ""GROSS INCOME" -
a INCLUDES GAINS PROFITS AND INCOME DERIVED FROM SALARIES, WAGES
AND COMPENSATION FOR PERSONAL SERVICES (Including in the case of
the President of the United States, the judges of the Supreme and
inferior courts of the Untied States and all other officers and
employees, whether elected or appointed, of the United States,
Alaska, Hawaii, or any political subdivision thereof, or the District
of Columbia, the compensation received as such), OF WHATEVER KIND
AND IN WHATEVER FORM PAID FROM PROFESSIONS, VOCATIONS, TRADES,
BUSINESSES, COMMERCE, OR DEALINGS IN PROPERTY, WHETHER REAL OR
PERSONAL GROWING OUT OT THE OWNERSHIP OR USE OF AN INTEREST IN
SUCH PROPERTY ALSO FROM INTEREST, RENT, DIVIDENDS. SECURITIES,
OR THE TRANSACTION OF ANY BUSINESS CARRIED ON FOR GAIN OR PROFIT
OR GAINS OR PROFITS AND INCOME DERIVED FROM ANY SOURCE WHATEVER.
The amount of all such items (except as provided in subdivision (e) of section 201)
SHALL BE INCLUDED IN THE GROSS INCOME for the taxable year in which
received by the taxpayer, unless, under methods of accounting permitted
under subdivision (b) of section 212, any such amounts are to
be properly accounted for as of a different period ; but
(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1924 (Pub. L. 68-176 U.S. Law).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/43/STATUTE-43-Pg253b.pdf
(BEGIN QUOTE)
PART 11
INDIVIDUALS.
NORMAL TAX
SEC. 210. (a) In lieu of the tax imposed by section 210 of the
Revenue Act of 1921, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
except as provided in subdivision (b) of this section) a NORMAL TAX of 6
per centum OF THE AMOUNT OF THE NET INCOME in excess of the credits
provided in section 216, except that in the case of A CITIZEN OR
RESIDENT OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 2 per centum, and upon the next $4,000 of such
excess amount shall be 4 per centum;
(b) In lieu of the tax imposed by subdivision (a), there shall be
levied, collected, and paid for each taxable year on the net income
of every nonresident alien individual, a resident of a contiguous country
a normal tax equal to the sum of the following
(1). 2 per centum of the amount by which this part of the net income
attributable to wages, salaries, professional fees or other amounts
received as compensation for personal services actually performed
in the United States, exceeds the credits provided in subdivisions (d)
and (e) of section 216 ; but the amount taxable at such
2 per centum rate shall not exceed $4,000 ;and
(2). 4 per centum of the amount by which such part of the net income
exceeds the sum of (A) the credits provided in subdivisions
(d) and (e) of section 216, plus (B) $4,000 ; but the
amount taxable at such 4 per centum rate shall not exceed $4,000; and
and
(3). 6 per centum of the amount of the net income in excess
the sum of (A) the amount taxed under paragraph s (1) and (2)
plus (B) the credits provided in 216.
[lengthy tax table omitted)
NET INCOME OF INDIVIDUALS DEFINED.
SEC. 212.
(a) IN THE CASE OF AN INDIVIDUAL THE TERM, "NET INCOME"
MEANS THE GROSS INCOME AS DEFINED IN SECTION 213,
LESS DEDUCTIONS ALLOWED IN SECTIONS 214 AND 216.
(b) The net income shall be computed upon the basis of the tax-
payer's annual accounting period fiscal year or calendar year, as
the case may be) in accordance wit the method of accounting regularly
employed in keeping the books of such taxpayer; but if no
such method of accounting has been so employed, or if the method
employed does not clearly reflect the income, the computation shall
be made in accordance with such method as in the opinion of the
Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined in
section 200 or if the taxpayer has no annual accounting period or
does not keep books, the net income shall be computed on the basis
of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal year
to calendar year, from calendar year to fiscal year, or from one
fiscal year to another, the net income shall, with the approval of the
Commissioner, be computed on the basis of such new accounting
period, subject to the provisions of section 226.
GROSS INCOME DEFINED.
Sec.. 213
For the purposes of this title, except as otherwise provided
in section 233-
(a) THE TERM "GROSS INCOME" INCLUDES GAINS, PROFITS,
AND INCOME DERIVED FROM SALARIES WAGES, OR
COMPENSATION FOR PERSONAL SERVICE
(including in the case of the President of the United States, the
judges of the Supreme and inferior courts of the United States,
and all other officers and employees, whether elected or appointed,
of the United States, Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID,
OR FROM PROFESSIONS, VOCATIONS, TRADES, BUSINESS, COMMERCE
OR SALES OR DEALINGS IN PROPERTY, WHETHER REAL OR PERSONAL
GROWING OUT OF THE OWNERSHIP IN SUCH PROPERTY, ALSO FROM INTEREST,
RENTS, DIVIDENDS SECURITIES , OR THE TRANSACTION OF ANY BUSINESS
CARRIED ON FOR GAIN OR PROFIT OR GAINS AND PROFITS
AND INCOME DERIVED FROM ANY SOURCE WHATEVER.
(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1926 (44 Stat. 9 U.S. Statutes at Large).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/44/STATUTE-44-Pg9a.pdf
(BEGIN QUOTE)
PART II.-
INDIVIDUALS
NORMAL TAX
Sec. 210. (a) In lieu of the tax imposed by section 210 of the rats, lieu of former
Revenue Act of 1924, there shall be levied, collected, and paid for Vol. 43, p . 264.
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL (except
as provided in subdivision (b) of this section) a NORMAL TAX of 5
per centum of the amount OF THE NET INCOME excess of the credits
provided in section 216, except that in the case of A CITIZEN OR RESIDENT
OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 11/2 per centum, and upon the next $4,000 of such
excess amount shall be 3 per centum;
(b) In lieu of the tax imposed by subdivision (a), there shall Aliens, residents of
be levied, collected, and paid for each taxable year upon the net contiguous countries .
income of every nonresident alien individual, a resident of a contiguous
country, a normal tax equal to the sum of the following
(1) 11/2 per centum of the amount by which the part of the net on
compensation for personal services in income attributable to wages,
salaries, professional services or other united states amounts received as
compensation for personal services actually
performed in the United States, exceeds the credits provided in
subdivisions (d) and (e) of section 216 ; but the amount taxable Maximum.
at such 11/2 per centum rate shall not exceed $4,000 ;
(2) 3 per centum of the amount by which such part of the net Additional if exceeding family credits and
income exceeds the sum of (A) the credits provided in subdivisions $4,00 °§
(d) and (e) of section 216, plus (B) $4,000 ; but the amount taxable
at such 3 per centum rate shall not exceed $4,000 ; and
(3) 5 per centum of the amount of the net income in excess of If in excess thereof.
the sum of (A) the amount taxed under paragraphs (1) and (2),
plus (B) the credits provided in section 216.
SURTAX
Sec. 211.
(a}. In lieu of the tax imposed b section 211 of the Additional to normal
Revenue Act of 1924, but .IN ADDITION TO THE NORMAL TAX IMPOSED ON INCOMES
exceeding $10,000
(lengthy tax table omitted here)
NET INCOME OF INDIVIDUALS DEFINED
SEC. 212 .
(a) IN THE CASE OF AN INDIVIDUAL THE TERM "NET INCOME"
MEANS THE GROSS INCOME AS DEFINED IN SECTION 213,
LESS DEDUCTIONS ALLOWED IN 214 AND 216.
(b) The net income shall be computed upon the basis of the
taxpayer's annual accounting period (fiscal year or calendar year,
as the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the
method employed does not clearly reflect the income, the computation
shall be made in accordance with such method as in the opinion
of the Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined
in section 200 or if the taxpayer has no annual accounting period
or does not keep books, the net income shall be computed on the
basis of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal year to calendar year,
from calendar year to fiscal year, or from one fiscal year to another,
the net income shall, with the approval of the Commissioner, be computed
on the basis of such new accounting period, subject to the provisions of section 226.
(d) Under regulations prescribed by the Commissioner with the approval of the
Secretary, a person who regularly sells or otherwise disposes of personal
property on the installment plan may return as income therefrom in any
taxable year that proportion of the installment payments actually received
in that year which the total profit realized or to be realized when the payment
is completed, bears to the total contract price . In the case (1) of a casual
sale or Casual sales of per- sonal, or real property . other casual disposition
of personal property for a price exceeding $1,000, or (2) of a sale or other
disposition of real property, if in either case the initial payments do not
exceed one-fourth of the purchase price, the income may, under regulations
prescribed by the Commissioner with the approval of the Secretary, be returned
on the basis and in the manner above prescribed in this subdivision.
As used in this subdivision the term " initial payments " means the
payments received in cash or property other than evidences of
indebtedness of the purchaser during the taxable period in which
the sale or other disposition is made .
GROSS INCOME DEFINED
Individual net income
SEC. 213 . For the purposes of this title, except as otherwise provided in section 233-
(a) THE TERM "GROSS INCOME INCLUDES GAINS PROFITS AND
INCOMES DERIVED FROM PERSONAL SALARIES
WAGES AND COMPENSATION FOR PERSONAL SERVICES
(including in the case of the President of the United States Federal officials in-
, eluded . the judges of the Supreme and inferior courts of the United States,
and all other officers and employees, whether elected or appointed,
of the United States, Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID
OR FROM PROFESSIONS, VOCATIONS, TRADES, BUSINESSES,
COMMERCE OR SALES, OR DEALINGS IN PROPERTY, WHETHER
REAL OR PERSONAL, GROWING OUT OF THE OWNERSHIP OR USE
OF OR INTEREST IN SUCH PROPERTY; ALSO FRO RENT, DIVIDENDS,
SECURITIES, OR THE TRANSACTION OF ANY BUSINESS CARRIED
ON FOR GAIN OR PROFIT OR GAINS OR PROFITS AND INCOME DERIVED
FROM ANY SOURCE WHATSOEVER.
.(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1928, THE REVENUE ACT UNDER WHICH FOSTER WAS DECIDED (44 Stat. 9 U.S. Statutes at Large.)
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/44/STATUTE-44-Pg9a.pdf
(BEGIN QUOTE)
PART II.
INDIVIDUALS
NORMAL TAX
SEc. 210. (a) In lieu of the tax imposed by section 210 of the rats, lieu of former
Revenue Act of 1924, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL (except
as provided in subdivision (b) of this section) a NORMAL TAX of 5
per centum of the amount OF THE NET INCOME in excess of the credits
provided in section 216, except that in the case of a CITIZEN OR RESIDENT
OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 11/2 per centum, and upon the next $4,000 of such
excess amount shall be 3 per centum ;
(b) In lieu of the tax imposed by subdivision (a), there shall Aliens, residents of
be levied, collected, and paid for each taxable year upon the net contiguous countries .
income of every nonresident alien individual, a resident of a contiguous
country, a normal tax equal to the sum of the following (1) 11/2 per centum
of the amount by which the part of the net on compensation for
personal services in income attributable to wages, salaries, professional fees, or other
United States amounts received as compensation for personal services actually
performed in the United States, exceeds the credits provided in
subdivisions (d) and (e) of section 216 ; but the amount taxable Maximum.
at such 11/2 per centum rate shall not exceed $4,000
(2) 3 per centum of the amount by which such part of the net Additional if exceed- ing family credits and
income exceeds the sum of (A) the credits provided in subdivisions $4,00 °§
(d) and (e) of section 216, plus (B) $4,000 ; but the amount taxable
at such 3 per centum rate shall not exceed $4,000 ; and
(3) 5 per centum of the amount of the net income in excess of If in excess thereof.
the sum of (A) the amount taxed under paragraphs (1) and (2),
plus (B) the credits provided in section 216.
SURTAX
Sec. 211. (a} In lieu of the tax imposed b section 211 of the
Revenue Act of 1924, but IN ADDITION TO THE NORMAL TAX
IMPOSED ON INCOMES exceeding $10,000
(Lengthy tax table omitted here)
NET INCOME OF INDIVIDUALS DEFINED
SEC. 212 . (a) IN THE CASE OF AN INDIVIDUAL THE TERM
"NET INCOME"MEANS THE GROSS IN COME AS DEFINED
IN SECTION 213, LESS DEDUCTION ALLOWED BY SECTIONS 214 AND 216.
(b) The net income shall be computed upon the basis of the
taxpayer's annual accounting period (fiscal year or calendar year,
as the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the
method employed does not clearly reflect the income, the computation
shall be made in accordance with such method as in the opinion
of the Commissioner does clearly reflect the income. If the taxpayer's
annual accounting period is other than a fiscal year as defined
in section 200 or if the taxpayer has no annual accounting period
or does not keep books, the net income shall be computed on the
basis of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal
year to calendar year, from calendar year to fiscal year, or from
one fiscal year to another, the net income shall, with the approval
of the Commissioner, be computed on the basis of such new
accounting period, subject to the provisions of section 226.
(d) Under regulations prescribed by the Commissioner with the
approval of the Secretary, a person who regularly sells or otherwise
disposes of personal property on the installment plan may return
as income therefrom in any taxable year that proportion of the
installment payments actually received in that year which the
total profit realized or to be realized when the payment is completed,
bears to the total contract price .In the case (1) of a casual sale or
Casual sales of personal, or real property. other casual disposition
of personal property for a price exceeding $1,000, or (2) of a sale
or other disposition of real property, if in either case the initial
payments do not exceed one-fourth of the purchase price, the income
may, under regulations prescribed by the Commissioner with
the approval of the Secretary, be returned on the basis and in
the manner above prescribed in this subdivision.
As used in this subdivision the term " initial payments " means the
payments received in cash or property other than evidences of
indebtedness of the purchaser during the taxable period in which
the sale or other disposition is made .
GROSS INCOME DEFINED
Individual net income
SEC. 213 . For the purposes of this title, except as otherwise provided in section 233-
(a) THE TERM "GROSS INCOME" INCLUDES THE GAINS, PROFITS AND
INCOME DERIVED FROM SALARIES, WAGES, OR COMPENSATION
FOR PERSONAL SERVICE (including in the case of the President of the
United States Federal officials included . the judges of the Supreme
and inferior courts of the United States, and all other officers and
employees, whether elected or appointed, of the United States,
Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID, OR FROM
PROFESSIONS, VOCATIONS, TRADES, BUSINESS, OR SALES, OR DEALINGS
IN PROPERTY WHETHER REAL OR PERSONAL GROWING OUT OF THE
OWNERSHIP OR USE OF OR INTEREST IN SUCH PROPERTY; ALSO
FROM RENT, DIVIDENDS, SECURITIES OR TRANSACTION OF ANY BUSINESS
CARRIED ON FOR GAIN OR PROFIT OR GAINS OR PROFITS AND INCOME DERIVED
FROM ANY SOURCE WHATEVER.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1932 (Pub. L. 72-154 U.S. Law)
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/47/STATUTE-47-Pg169b.pdf
(BEGIN QUOTE)
SUBTITLE B-GENERAL PROVISIONS
Rates of tax.
SEC. 11. NORMAL TAX ON INDIVIDUALS.
Rates on net income.
There shall be levied, collected, and paid for each taxable year
UPON THE NET INCOME OF EVERY INDIVIDUAL A NORMAL TAX
equal to the sum of the following
(a) 4 per centum of the first $4,000 OF THE AMOUNT OF NET INCOME
in excess of the credits AGAINST NET INCOME provided in
section 25 ; and
(b) 8 per centum of the remainder of such excess amount.
SEC. 12. SURTAX ON INDIVIDUALS.
(a) RATES of SURTAX.-There shall be levied, collected, and paid
for each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
a surtax as follows : . .
UPON THE NET INCOME of $6,000 there shall be no surtax ; UPON
THE NET INCOMES in excess of $6,000 and not in excess
of $10,000, 1 per centum of such excess .
-
$40 UPON THE NET INCOMES of $10,000 ; and UPON THE NET INCOMES
in excess of $10,000 and not in excess of $12,000, 2 per centum in addition of
such excess .
$80 UPON THE NET INCOMES of $12,000 ; and UPON THE NET INCOMES in excess
of $12,000 and not in excess of $14,000, 3 per centum in addition of
such excess.
$140 UPON THE NET INCOMES of $14,000 ; and UPON NET INCOMES excess
of $14,000 and not in excess of $16,000, 4 per centum in addition of
such excess .
$220 UPON NET INCOMES of $16,000 ; and UPON NET INCOMES in excess
of $16,000 and not in excess of $18,000, 5 per centum in addition of
such excess.
Surtax on individuals.
Rates.
Part I-Rates of Tax
[lengthy tax table omitted here]
[section on tax on corporations omoitted here]
SEC. 21. NET INCOME.
"NET INCOME" MEANS THE GROSS INCOME COMPUTED UNDER SECTION 22 LESS DEDUCTIONS ALLOWED BY SECTION 23.
SEC. 22. GROSS INCOME.
General definition .
(a,) GENERAL DEFINITION. "GROSS INCOME" INCLUDES GAINS,
PROFITS, AND INCOME DERIVED FROM SALARIES , WAGES, OR
COMPENSATION FOR PERSONAL SERVICE OF WHATEVER KIND
IN WHATEVER FORM PAID, OR FROM PROFESSIONS, VOCATIONS,
TRADES, BUSINESS, COMMERCE, OR SALES, OR DEALINGS, IN
PROPERTY, WHETHER REAL OR PERSONAL, GROWING OUT OF
THE OWNERSHIP OR USE OF SUCH PROPERTY; ALSO FROM
INTEREST RENT, DIVIDENDS, SECURITIES OR THE TRANSACTION
OF ANY BUSINESS CARRIED ON FRO GAIN OR PROFIT, OR GAINS
OR PROFITS DERIVED FROM ANY COMPENSATION OR SOURCE
WHATEVER. In the case of Presidents of the United States and
Presidents, judges . judges of courts of the United States taking
office after the date of the enactment of this Act, the compensation
received as such shall be included in gross income ; and all Acts
fixing the compensation of such Presidents and judges are hereby
amended accordingly .
(END QUOTE)
CONCLUSION:
THERE HAS NEVER BEEN A SINGLE REVENUE ACT PASSED SINCE 1913 (WHEN THE SIXTEENTH AMENDMENT WAS ADOPTED) WHICH DID NOT IMPOSE AN INCOME TAX ON THE INCOMES OF INDIVIDUALS (WHETHER "CITIZENS" OR NOT).
"INCOME" HAS ALWAYS INCLUDED ALL WAGES, SALARIES AND OTHER COMPENSATION FOR PERSONAL SERVICES.
AN INDIVIDUAL HAS ALWAYS BEEN DEFINED AS A "CITIZEN OR RESIDENT OF THE UNITED STATES."
SO, IF YOU LIVE WITHIN ANY STATE OR TERRITORY OF THE UNITED STATES, YOU ARE SUBJECT TO INCOME TAXES, WHETHER YOU ARE A CITIZEN OR NOT AND REGARDLESS OF WHAT YOU CALL YOURSELF.
THE SOLE EXCEPTION IS "FOREIGN" DIPLOMATS WHOSE NAMES APPEAR ON PARTICULAR LIST AT THE UNITED STATES STATE DEPARTMENT.
BEWARE OF THESE OTHER FAKE LEGAL EXPERTS (all of whom have a 100% failure rate when representing themselves and when pretending to represent others).
For the hoaxes of FAKE "retired federal judge" RODNEY "DALE" ("JUDGE DALE") CLASS (who has LOST 80 consecutive cases in a row), click here. http://projectavalon.net/forum4/showthread.php?99447-Rod-Class-his-many-hoaxes.
For the hoaxes of FAKE "former deputy sheriff" EDDIE CRAIG (who has LOST every case in which he has ever been involved), click here. http://projectavalon.net/forum4/showthread.php?99564-Eddie-Craig-the-former-deputy-sheriff-hoax.
For the hoaxes of FAKE "Private Attorney General" and FAKE "Sovereign Peace Officer" ANTHONY WILLIAMS (who has LOST 90+ consecutive cases in a row), click here.. https://www.waccobb.net/forums/showthread.php?132863-The-Anthony-Williams-Hoax-(Anthony-Troy-Williams)&p=231850#post231850.
For the hoaxes of FAKE "Constitutional Scholar" and FAKE "War Hero" CARL MILLER (who has LOST 28 consecutive cases in a row), click here. https://www.waccobb.net/forums/showthread.php?131638-Carl-Miller-Richard-Champion.
For the hoaxes of FAKE "Former Real Estate Attorney" and FAKE "Former Policewoman" DEBRA JONES (who have never won or lost a single case), click here. https://www.waccobb.net/forums/showthread.php?132369-Debra-Jones-amp-quot-The-Debra-Jones-Hoax-quot&highlight=Debra+Jones&p=230352#post230352
For the hoaxes of FAKE "Whistle Blower" DEBORAH TAVARES (who has never won or lost a single case), click here. https://www.waccobb.net/forums/showthread.php?130336-The-hoaxes-of-deborah-tavares- (https://www.waccobb.net/forums/showthread.php?130336-The-hoaxes-of-deborah-tavares).
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1913 (Revenue Act of 1913 (https://en.wikipedia.org/wiki/Revenue_Act_of_1913), Pub.L. (https://en.wikipedia.org/wiki/Public_Law_(United_States)) 63–16 (https://uslaw.link/citation/us-law/public/63/16), 38 Stat. (https://en.wikipedia.org/wiki/United_States_Statutes_at_Large) 114 (http://legislink.org/us/stat-38-114)). You may find this statute here at or about page 53. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/38/STATUTE-38-Pg114.pdf
This 1913 statute is significant in that it was written and passed at the very same time that the sixteenth amendment was ratified. The actual words of this 1913 statute conclusively prove that from the very beginning, CONGRESS always intended to tax, and always did tax the INDIVIDUAL income of ALL HUMAN BEINGS WHO LIVED IN ANY STATE OR TERRITORY OF THE UNITED STATES, called "RESIDENTS" AND "INDIVIDUALS" (not just "U.S. citizens" or "corporations"). This actual words of this 1913 statute below also prove that from the very beginning, this same exact 1913 Congress also intended to tax, and always did tax WAGES, SALARIES AND OTHER COMPENSATION FOR PERSONAL SERVICES AS "INCOME" (not just "corporate profits"). Now, more than a century later, this remains the law today.
(BEGIN QUOTE)
INCOME TAX .
SECTION II .
One per cent levied A. Subdivision 1 .
That there shall be levied, assessed, collected ON THE NET INCOMES OF CITIZENS
and paid annually upon the entire net income arising or accruing
from all sources in the preceding calendar year TO EVERY CITIZEN OF THE
UNITED STATES, whether residing at home or abroad, AND TO EVERY PERSON
RESIDING IN THE UNITED STATES , though not a citizen thereof, A TAX
of 1 per centum per annum UPON THE INCOME , except as hereinafter
provided ; AND a Tike 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 .
Additional tax on Subdivision 2 .
In addition to the INCOME TAX provided under this
section (herein referred to as the NORMAL INCOME TAX) there shall be
levied, assessed, and collected UPON THE NET INCOME OF EVERY INDIVIDUAL
AN ADDITIONAL INCOME TAX (herein referred to as the additional tax) of
1 per centum per annum upon the amount by which the total net income
exceeds $20,000 and does not exceed $50,000, and 2 per centum
per annum upon the amount by which the total net income exceeds
$50,000 and does not exceed $75,000, 3 per centum per annum upon
the amount by which the total net income exceeds $75,000 and does
not exceed $100,000, 4 per centum per annum upon the amount by
which the total net income exceeds $100,000 and does not exceed
$250,000, 5 per centum per annum upon the amount by which the total
net income exceeds $250,000 and does not exceed $500,000, and 6 per
centum per annum upon the amount by which the- total net income
exceeds $500,000 . All the provisions of this section relating to individuals
who are to be chargeable with the normal income tax, so far
as they are applicable and are not inconsistent with this subdivision of
paragraph A, shall apply to the levy, assessment, and collection of the
PERSONAL RETURNS to additional tax imposed under this section .
EVERY PERSON subject to this additional tax shall( for the purpose
of its assessment and collection, make a PERSONAL RETURN of his
TOTAL NET INCOME from all sources, corporate or otherwise, for the
preceding calendar year, under rules and regulations to be prescribed
by the Commissioner of Internal Revenue.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1916 (39 Stat. 756 U.S. Statutes at Large).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/39/STATUTE-39-Pg756.pdf
,
(BEGIN QUOTE)
Revenue Act, 1916.
Income tax.
TITLE I.-INCOME TAX.
ON INDIVIDUALS.
PART I.-ON INDIVIDUALS .
Two per cent levied Sec. 1 . (a) That there shall be levied, assessed, collected, and paid
annually UPON THE ENTIRE NET INCOME RECEIVED in the preceding calendar
year from all sources BY EVERY INDIVIDUAL, CITIZEN OR RESIDENT OF THE UNITED STATES
A TAX of two per centum UPON SUCH INCOME from united states
sources. And a like tax shall be levied, assessed, collected, and paid annually UPON
THE ENTIRE NET INCOME RECEIVED in the preceding calendar year from
all sources within the United States BY EVERY INDIVIDUAL, A NON RESIDENT
ALIEN, including interest on bonds, notes, or other interest-bearing
obligations of residents, corporate or otherwise .
Additional Tax (b)
In addition to the INCOME TAX imposed by subdivision (a) of
this section (herein referred to as the normal tax) there shall be levied,
assessed, collected, and paid UPON THE TOTAL NET INCOME OF EVERY
INDIVIDUAL, or, in the case of a nonresident alien, THE TOTAL NET INCOME
RECEIVED FROM ALL SOURCES WITHIN THE UNITED STATES an additional
income tax (herein referred to as the additional tax) of one per
centum per annum upon the amount by which such total net income
exceeds $20,000 and does not exceed $40,000, two per centum per
annum upon the amount by which such total net income exceeds
$40,000 and does not exceed $60,000, three per centum per annum
upon the amount by which such total net income exceeds $60,000
and does not exceed $80,000, four per centum per annum upon the
amount by which such total net income exceeds not exceed $100,000,
five per centum per annum upon the amount by which such total net
income exceeds $100,000 and does not exceed
$150,000, six per centum per annum upon the amount by which such
total net income exceeds $150,000 and does not exceed $200,000,
seven per centum per annum upon the amount by which such total
net income exceeds $200,000 and does not exceed $250,000, eight per
centum per annum u on the amount by which such total net income
exceeds $250,000 and does not exceed $300,000, nine per centum per
annum upon the amount by which such total net income exceeds
$300,000 and does not exceed $500,000, ten per centum per annum
upon the amount by which such total net income exceeds $500,000,
and does not exceed $1,000,000, eleven per centum per annum upon
the amount by which such total net income exceeds $1,000,000 and
does not exceed $1,500,000, twelve per centum per annum upon the
amount by which such total net income exceeds $1,500,000 and does
not exceed $2,000,000, and thirteen per centum per annum upon the
amount by which such total net income exceeds $2,000,000 .
For the purpose of the additional tax there shall be included as
income the income derived from dividends on the capital stock or chided.
from the net earnings of any corporation, joint-stock company or
association, or insurance company except that in the case of non- Nonresident aliens .
resident aliens such income derives from sources without the United -
States shall not be included.
All the provisions of this title relating to the normal tax ON INDIVIDUALS,
so far as they are applicable and are no, inconsistent with
this subdivision and section three, shall apply to the imposition, levy,
assessment, and collection of the additional tax imposed under this
subdivision .
(c) The foregoing normal and additional tax rates shall apply to the
entire net income, except as hereinafter provided, received by
every taxable person in the calendar year nineteen hundred and
sixteen and in each calendar year thereafter.
INCOME - DEFINED.
Income defined.
SEC. 2. (a) That, subject only to such exemptions and deductions as
are hereinafter allowed, THE NET INCOME OF A TAXABLE PERSON SHALL
INCLUDE GAINS, PROFITS, AND INCOME DERIVED FROM SALARIES, WAGES
OR COMPENSATION FOR PERSONAL SERVICES OF WHATEVER KIND AND
IN WHATEVER FORM PAID, OR FROM PROFESSIONS, VOCATIONS, BUSINESS,
TRADE, COMMERCE OR SALES OR DEALING IN PROPERTY, WHETHER REAL OR PERSONAL
PROPERTY, ALSO FROM INTEREST, RENT, DIVIDENDS, SECURITIES, OR THE
TRANSACTION OF ANY BUSINESS CARRIED ON FOR GAIN OR PROFIT
OR GAINS AND PROFITS AND INCOME DERIVED FROM WHATEVER SOURCE WHATEVER:
Provided, That the term dividends as used in this title shall be held to mean any
distribution made or ordered to be made by a corporation, joint-stock
company, association, or insurance company, out of its earnings or
profits accrued since March first, nineteen hundred and thirteen, and
payable to its shareholders, whether in cash or in stock of the corporation,
joint-stock company, association, or insurance company,
which stock dividend shall be considered income, to the amount of
its cash value.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1921. (42 Stat. 227 U.S. Statutes at Large)
https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/42/STATUTE-42-Pg227.pdf
(BEGIN QUOTE)
TITLE II.-INCOME TAX.
PART II.-INDIVIDUALS .
NORMAL TAX.
SEC . 210. That, in lieu of the tax imposed by section 210 of the
Revenue Act of 1918, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
a normal tax of 8 per centum OF THE AMOUNT OF THE NET INCOME
in excess of the credits provided in section 216 : Provided, THAT IN
THE CASE OF A CITIZEN OR RESIDENT OF THE UNTIED STATES
the rate upon the first $4,000 of such excess amount shall be 4 per
centum.
SURTAX.
Sec . 211. (a) That, in lieu of the tax imposed by section 211 of the Revenue Act of 1918,
but in addition to the normal tax imposed by section 210 of this Act,
there shall be levied, collected, and paid e"For calendar year
for each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL -
(1) For the calendar year 1921, a surtax equal to the sum of the
following : per centum of the amount BY WHICH THE NET INCOME exceeds
$5,000 and does not exceed $6,000 ;
[lengthy tax table omitted here]
NET INCOME OF INDIVIDUALS DEFINED.
Individual net income
SEC . 212 .
(a) That IN THE CASE OF AN INDIVIDUAL the term "net Deductions from
INCOME" means the GROSS INCOME as defined in section 213, less the
deductions allowed by section 214.
(b) The NET INCOME shall be computed upon the basis of the tax-
payer's annual accounting period fiscal year or calendar year, as
the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the method
employed does not clearly reflect the income, the computation shall
be made upon such basis and in such manner as in the opinion of
the Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined in
section 200 or if the taxpayer has no annual accounting period or
does not keep books, THE NET INCOME shall be computed on the basis
of the calendar year .
(c) If a taxpayer changes his accounting period from fiscal year
to calendar year,from calendar year to fiscal year, or-from one
fiscal year to another, the net income shall, with the approval of
the Commissioner, be computed on the basis of such new accounting
period, subject to the provisions of section 226 .
GROSS INCOME DEFINED. Gross income
SEC. 213 . That for the purposes of this title (except as otherwise
provided in section 233) THE TERM ""GROSS INCOME" -
a INCLUDES GAINS PROFITS AND INCOME DERIVED FROM SALARIES, WAGES
AND COMPENSATION FOR PERSONAL SERVICES (Including in the case of
the President of the United States, the judges of the Supreme and
inferior courts of the Untied States and all other officers and
employees, whether elected or appointed, of the United States,
Alaska, Hawaii, or any political subdivision thereof, or the District
of Columbia, the compensation received as such), OF WHATEVER KIND
AND IN WHATEVER FORM PAID FROM PROFESSIONS, VOCATIONS, TRADES,
BUSINESSES, COMMERCE, OR DEALINGS IN PROPERTY, WHETHER REAL OR
PERSONAL GROWING OUT OT THE OWNERSHIP OR USE OF AN INTEREST IN
SUCH PROPERTY ALSO FROM INTEREST, RENT, DIVIDENDS. SECURITIES,
OR THE TRANSACTION OF ANY BUSINESS CARRIED ON FOR GAIN OR PROFIT
OR GAINS OR PROFITS AND INCOME DERIVED FROM ANY SOURCE WHATEVER.
The amount of all such items (except as provided in subdivision (e) of section 201)
SHALL BE INCLUDED IN THE GROSS INCOME for the taxable year in which
received by the taxpayer, unless, under methods of accounting permitted
under subdivision (b) of section 212, any such amounts are to
be properly accounted for as of a different period ; but
(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1924 (Pub. L. 68-176 U.S. Law).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/43/STATUTE-43-Pg253b.pdf
(BEGIN QUOTE)
PART 11
INDIVIDUALS.
NORMAL TAX
SEC. 210. (a) In lieu of the tax imposed by section 210 of the
Revenue Act of 1921, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
except as provided in subdivision (b) of this section) a NORMAL TAX of 6
per centum OF THE AMOUNT OF THE NET INCOME in excess of the credits
provided in section 216, except that in the case of A CITIZEN OR
RESIDENT OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 2 per centum, and upon the next $4,000 of such
excess amount shall be 4 per centum;
(b) In lieu of the tax imposed by subdivision (a), there shall be
levied, collected, and paid for each taxable year on the net income
of every nonresident alien individual, a resident of a contiguous country
a normal tax equal to the sum of the following
(1). 2 per centum of the amount by which this part of the net income
attributable to wages, salaries, professional fees or other amounts
received as compensation for personal services actually performed
in the United States, exceeds the credits provided in subdivisions (d)
and (e) of section 216 ; but the amount taxable at such
2 per centum rate shall not exceed $4,000 ;and
(2). 4 per centum of the amount by which such part of the net income
exceeds the sum of (A) the credits provided in subdivisions
(d) and (e) of section 216, plus (B) $4,000 ; but the
amount taxable at such 4 per centum rate shall not exceed $4,000; and
and
(3). 6 per centum of the amount of the net income in excess
the sum of (A) the amount taxed under paragraph s (1) and (2)
plus (B) the credits provided in 216.
[lengthy tax table omitted)
NET INCOME OF INDIVIDUALS DEFINED.
SEC. 212.
(a) IN THE CASE OF AN INDIVIDUAL THE TERM, "NET INCOME"
MEANS THE GROSS INCOME AS DEFINED IN SECTION 213,
LESS DEDUCTIONS ALLOWED IN SECTIONS 214 AND 216.
(b) The net income shall be computed upon the basis of the tax-
payer's annual accounting period fiscal year or calendar year, as
the case may be) in accordance wit the method of accounting regularly
employed in keeping the books of such taxpayer; but if no
such method of accounting has been so employed, or if the method
employed does not clearly reflect the income, the computation shall
be made in accordance with such method as in the opinion of the
Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined in
section 200 or if the taxpayer has no annual accounting period or
does not keep books, the net income shall be computed on the basis
of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal year
to calendar year, from calendar year to fiscal year, or from one
fiscal year to another, the net income shall, with the approval of the
Commissioner, be computed on the basis of such new accounting
period, subject to the provisions of section 226.
GROSS INCOME DEFINED.
Sec.. 213
For the purposes of this title, except as otherwise provided
in section 233-
(a) THE TERM "GROSS INCOME" INCLUDES GAINS, PROFITS,
AND INCOME DERIVED FROM SALARIES WAGES, OR
COMPENSATION FOR PERSONAL SERVICE
(including in the case of the President of the United States, the
judges of the Supreme and inferior courts of the United States,
and all other officers and employees, whether elected or appointed,
of the United States, Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID,
OR FROM PROFESSIONS, VOCATIONS, TRADES, BUSINESS, COMMERCE
OR SALES OR DEALINGS IN PROPERTY, WHETHER REAL OR PERSONAL
GROWING OUT OF THE OWNERSHIP IN SUCH PROPERTY, ALSO FROM INTEREST,
RENTS, DIVIDENDS SECURITIES , OR THE TRANSACTION OF ANY BUSINESS
CARRIED ON FOR GAIN OR PROFIT OR GAINS AND PROFITS
AND INCOME DERIVED FROM ANY SOURCE WHATEVER.
(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1926 (44 Stat. 9 U.S. Statutes at Large).
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/44/STATUTE-44-Pg9a.pdf
(BEGIN QUOTE)
PART II.-
INDIVIDUALS
NORMAL TAX
Sec. 210. (a) In lieu of the tax imposed by section 210 of the rats, lieu of former
Revenue Act of 1924, there shall be levied, collected, and paid for Vol. 43, p . 264.
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL (except
as provided in subdivision (b) of this section) a NORMAL TAX of 5
per centum of the amount OF THE NET INCOME excess of the credits
provided in section 216, except that in the case of A CITIZEN OR RESIDENT
OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 11/2 per centum, and upon the next $4,000 of such
excess amount shall be 3 per centum;
(b) In lieu of the tax imposed by subdivision (a), there shall Aliens, residents of
be levied, collected, and paid for each taxable year upon the net contiguous countries .
income of every nonresident alien individual, a resident of a contiguous
country, a normal tax equal to the sum of the following
(1) 11/2 per centum of the amount by which the part of the net on
compensation for personal services in income attributable to wages,
salaries, professional services or other united states amounts received as
compensation for personal services actually
performed in the United States, exceeds the credits provided in
subdivisions (d) and (e) of section 216 ; but the amount taxable Maximum.
at such 11/2 per centum rate shall not exceed $4,000 ;
(2) 3 per centum of the amount by which such part of the net Additional if exceeding family credits and
income exceeds the sum of (A) the credits provided in subdivisions $4,00 °§
(d) and (e) of section 216, plus (B) $4,000 ; but the amount taxable
at such 3 per centum rate shall not exceed $4,000 ; and
(3) 5 per centum of the amount of the net income in excess of If in excess thereof.
the sum of (A) the amount taxed under paragraphs (1) and (2),
plus (B) the credits provided in section 216.
SURTAX
Sec. 211.
(a}. In lieu of the tax imposed b section 211 of the Additional to normal
Revenue Act of 1924, but .IN ADDITION TO THE NORMAL TAX IMPOSED ON INCOMES
exceeding $10,000
(lengthy tax table omitted here)
NET INCOME OF INDIVIDUALS DEFINED
SEC. 212 .
(a) IN THE CASE OF AN INDIVIDUAL THE TERM "NET INCOME"
MEANS THE GROSS INCOME AS DEFINED IN SECTION 213,
LESS DEDUCTIONS ALLOWED IN 214 AND 216.
(b) The net income shall be computed upon the basis of the
taxpayer's annual accounting period (fiscal year or calendar year,
as the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the
method employed does not clearly reflect the income, the computation
shall be made in accordance with such method as in the opinion
of the Commissioner does clearly reflect the income . If the taxpayer's
annual accounting period is other than a fiscal year as defined
in section 200 or if the taxpayer has no annual accounting period
or does not keep books, the net income shall be computed on the
basis of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal year to calendar year,
from calendar year to fiscal year, or from one fiscal year to another,
the net income shall, with the approval of the Commissioner, be computed
on the basis of such new accounting period, subject to the provisions of section 226.
(d) Under regulations prescribed by the Commissioner with the approval of the
Secretary, a person who regularly sells or otherwise disposes of personal
property on the installment plan may return as income therefrom in any
taxable year that proportion of the installment payments actually received
in that year which the total profit realized or to be realized when the payment
is completed, bears to the total contract price . In the case (1) of a casual
sale or Casual sales of per- sonal, or real property . other casual disposition
of personal property for a price exceeding $1,000, or (2) of a sale or other
disposition of real property, if in either case the initial payments do not
exceed one-fourth of the purchase price, the income may, under regulations
prescribed by the Commissioner with the approval of the Secretary, be returned
on the basis and in the manner above prescribed in this subdivision.
As used in this subdivision the term " initial payments " means the
payments received in cash or property other than evidences of
indebtedness of the purchaser during the taxable period in which
the sale or other disposition is made .
GROSS INCOME DEFINED
Individual net income
SEC. 213 . For the purposes of this title, except as otherwise provided in section 233-
(a) THE TERM "GROSS INCOME INCLUDES GAINS PROFITS AND
INCOMES DERIVED FROM PERSONAL SALARIES
WAGES AND COMPENSATION FOR PERSONAL SERVICES
(including in the case of the President of the United States Federal officials in-
, eluded . the judges of the Supreme and inferior courts of the United States,
and all other officers and employees, whether elected or appointed,
of the United States, Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID
OR FROM PROFESSIONS, VOCATIONS, TRADES, BUSINESSES,
COMMERCE OR SALES, OR DEALINGS IN PROPERTY, WHETHER
REAL OR PERSONAL, GROWING OUT OF THE OWNERSHIP OR USE
OF OR INTEREST IN SUCH PROPERTY; ALSO FRO RENT, DIVIDENDS,
SECURITIES, OR THE TRANSACTION OF ANY BUSINESS CARRIED
ON FOR GAIN OR PROFIT OR GAINS OR PROFITS AND INCOME DERIVED
FROM ANY SOURCE WHATSOEVER.
.(END QUOTE)
THIS IS THE ACTUAL TEXT FROM THE REVENUE ACT OF 1928, THE REVENUE ACT UNDER WHICH FOSTER WAS DECIDED (44 Stat. 9 U.S. Statutes at Large.)
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/44/STATUTE-44-Pg9a.pdf
(BEGIN QUOTE)
PART II.
INDIVIDUALS
NORMAL TAX
SEc. 210. (a) In lieu of the tax imposed by section 210 of the rats, lieu of former
Revenue Act of 1924, there shall be levied, collected, and paid for
each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL (except
as provided in subdivision (b) of this section) a NORMAL TAX of 5
per centum of the amount OF THE NET INCOME in excess of the credits
provided in section 216, except that in the case of a CITIZEN OR RESIDENT
OF THE UNITED STATES the rate upon the first $4,000 of such excess
amount shall be 11/2 per centum, and upon the next $4,000 of such
excess amount shall be 3 per centum ;
(b) In lieu of the tax imposed by subdivision (a), there shall Aliens, residents of
be levied, collected, and paid for each taxable year upon the net contiguous countries .
income of every nonresident alien individual, a resident of a contiguous
country, a normal tax equal to the sum of the following (1) 11/2 per centum
of the amount by which the part of the net on compensation for
personal services in income attributable to wages, salaries, professional fees, or other
United States amounts received as compensation for personal services actually
performed in the United States, exceeds the credits provided in
subdivisions (d) and (e) of section 216 ; but the amount taxable Maximum.
at such 11/2 per centum rate shall not exceed $4,000
(2) 3 per centum of the amount by which such part of the net Additional if exceed- ing family credits and
income exceeds the sum of (A) the credits provided in subdivisions $4,00 °§
(d) and (e) of section 216, plus (B) $4,000 ; but the amount taxable
at such 3 per centum rate shall not exceed $4,000 ; and
(3) 5 per centum of the amount of the net income in excess of If in excess thereof.
the sum of (A) the amount taxed under paragraphs (1) and (2),
plus (B) the credits provided in section 216.
SURTAX
Sec. 211. (a} In lieu of the tax imposed b section 211 of the
Revenue Act of 1924, but IN ADDITION TO THE NORMAL TAX
IMPOSED ON INCOMES exceeding $10,000
(Lengthy tax table omitted here)
NET INCOME OF INDIVIDUALS DEFINED
SEC. 212 . (a) IN THE CASE OF AN INDIVIDUAL THE TERM
"NET INCOME"MEANS THE GROSS IN COME AS DEFINED
IN SECTION 213, LESS DEDUCTION ALLOWED BY SECTIONS 214 AND 216.
(b) The net income shall be computed upon the basis of the
taxpayer's annual accounting period (fiscal year or calendar year,
as the case may be) in accordance with the method of accounting
regularly employed in keeping the books of such taxpayer ; but if
no such method of accounting has been so employed, or if the
method employed does not clearly reflect the income, the computation
shall be made in accordance with such method as in the opinion
of the Commissioner does clearly reflect the income. If the taxpayer's
annual accounting period is other than a fiscal year as defined
in section 200 or if the taxpayer has no annual accounting period
or does not keep books, the net income shall be computed on the
basis of the calendar year.
(c) If a taxpayer changes his accounting period from fiscal
year to calendar year, from calendar year to fiscal year, or from
one fiscal year to another, the net income shall, with the approval
of the Commissioner, be computed on the basis of such new
accounting period, subject to the provisions of section 226.
(d) Under regulations prescribed by the Commissioner with the
approval of the Secretary, a person who regularly sells or otherwise
disposes of personal property on the installment plan may return
as income therefrom in any taxable year that proportion of the
installment payments actually received in that year which the
total profit realized or to be realized when the payment is completed,
bears to the total contract price .In the case (1) of a casual sale or
Casual sales of personal, or real property. other casual disposition
of personal property for a price exceeding $1,000, or (2) of a sale
or other disposition of real property, if in either case the initial
payments do not exceed one-fourth of the purchase price, the income
may, under regulations prescribed by the Commissioner with
the approval of the Secretary, be returned on the basis and in
the manner above prescribed in this subdivision.
As used in this subdivision the term " initial payments " means the
payments received in cash or property other than evidences of
indebtedness of the purchaser during the taxable period in which
the sale or other disposition is made .
GROSS INCOME DEFINED
Individual net income
SEC. 213 . For the purposes of this title, except as otherwise provided in section 233-
(a) THE TERM "GROSS INCOME" INCLUDES THE GAINS, PROFITS AND
INCOME DERIVED FROM SALARIES, WAGES, OR COMPENSATION
FOR PERSONAL SERVICE (including in the case of the President of the
United States Federal officials included . the judges of the Supreme
and inferior courts of the United States, and all other officers and
employees, whether elected or appointed, of the United States,
Alaska, Hawaii, or any political subdivision
thereof, or the District of Columbia, the compensation received as
such), OF WHATEVER KIND AND IN WHATEVER FORM PAID, OR FROM
PROFESSIONS, VOCATIONS, TRADES, BUSINESS, OR SALES, OR DEALINGS
IN PROPERTY WHETHER REAL OR PERSONAL GROWING OUT OF THE
OWNERSHIP OR USE OF OR INTEREST IN SUCH PROPERTY; ALSO
FROM RENT, DIVIDENDS, SECURITIES OR TRANSACTION OF ANY BUSINESS
CARRIED ON FOR GAIN OR PROFIT OR GAINS OR PROFITS AND INCOME DERIVED
FROM ANY SOURCE WHATEVER.
(END QUOTE)
THIS IS THE ACTUAL TEXT OF THE REVENUE ACT OF 1932 (Pub. L. 72-154 U.S. Law)
You may find this statute here. https://govtrackus.s3.amazonaws.com/legislink/pdf/stat/47/STATUTE-47-Pg169b.pdf
(BEGIN QUOTE)
SUBTITLE B-GENERAL PROVISIONS
Rates of tax.
SEC. 11. NORMAL TAX ON INDIVIDUALS.
Rates on net income.
There shall be levied, collected, and paid for each taxable year
UPON THE NET INCOME OF EVERY INDIVIDUAL A NORMAL TAX
equal to the sum of the following
(a) 4 per centum of the first $4,000 OF THE AMOUNT OF NET INCOME
in excess of the credits AGAINST NET INCOME provided in
section 25 ; and
(b) 8 per centum of the remainder of such excess amount.
SEC. 12. SURTAX ON INDIVIDUALS.
(a) RATES of SURTAX.-There shall be levied, collected, and paid
for each taxable year UPON THE NET INCOME OF EVERY INDIVIDUAL
a surtax as follows : . .
UPON THE NET INCOME of $6,000 there shall be no surtax ; UPON
THE NET INCOMES in excess of $6,000 and not in excess
of $10,000, 1 per centum of such excess .
-
$40 UPON THE NET INCOMES of $10,000 ; and UPON THE NET INCOMES
in excess of $10,000 and not in excess of $12,000, 2 per centum in addition of
such excess .
$80 UPON THE NET INCOMES of $12,000 ; and UPON THE NET INCOMES in excess
of $12,000 and not in excess of $14,000, 3 per centum in addition of
such excess.
$140 UPON THE NET INCOMES of $14,000 ; and UPON NET INCOMES excess
of $14,000 and not in excess of $16,000, 4 per centum in addition of
such excess .
$220 UPON NET INCOMES of $16,000 ; and UPON NET INCOMES in excess
of $16,000 and not in excess of $18,000, 5 per centum in addition of
such excess.
Surtax on individuals.
Rates.
Part I-Rates of Tax
[lengthy tax table omitted here]
[section on tax on corporations omoitted here]
SEC. 21. NET INCOME.
"NET INCOME" MEANS THE GROSS INCOME COMPUTED UNDER SECTION 22 LESS DEDUCTIONS ALLOWED BY SECTION 23.
SEC. 22. GROSS INCOME.
General definition .
(a,) GENERAL DEFINITION. "GROSS INCOME" INCLUDES GAINS,
PROFITS, AND INCOME DERIVED FROM SALARIES , WAGES, OR
COMPENSATION FOR PERSONAL SERVICE OF WHATEVER KIND
IN WHATEVER FORM PAID, OR FROM PROFESSIONS, VOCATIONS,
TRADES, BUSINESS, COMMERCE, OR SALES, OR DEALINGS, IN
PROPERTY, WHETHER REAL OR PERSONAL, GROWING OUT OF
THE OWNERSHIP OR USE OF SUCH PROPERTY; ALSO FROM
INTEREST RENT, DIVIDENDS, SECURITIES OR THE TRANSACTION
OF ANY BUSINESS CARRIED ON FRO GAIN OR PROFIT, OR GAINS
OR PROFITS DERIVED FROM ANY COMPENSATION OR SOURCE
WHATEVER. In the case of Presidents of the United States and
Presidents, judges . judges of courts of the United States taking
office after the date of the enactment of this Act, the compensation
received as such shall be included in gross income ; and all Acts
fixing the compensation of such Presidents and judges are hereby
amended accordingly .
(END QUOTE)
CONCLUSION:
THERE HAS NEVER BEEN A SINGLE REVENUE ACT PASSED SINCE 1913 (WHEN THE SIXTEENTH AMENDMENT WAS ADOPTED) WHICH DID NOT IMPOSE AN INCOME TAX ON THE INCOMES OF INDIVIDUALS (WHETHER "CITIZENS" OR NOT).
"INCOME" HAS ALWAYS INCLUDED ALL WAGES, SALARIES AND OTHER COMPENSATION FOR PERSONAL SERVICES.
AN INDIVIDUAL HAS ALWAYS BEEN DEFINED AS A "CITIZEN OR RESIDENT OF THE UNITED STATES."
SO, IF YOU LIVE WITHIN ANY STATE OR TERRITORY OF THE UNITED STATES, YOU ARE SUBJECT TO INCOME TAXES, WHETHER YOU ARE A CITIZEN OR NOT AND REGARDLESS OF WHAT YOU CALL YOURSELF.
THE SOLE EXCEPTION IS "FOREIGN" DIPLOMATS WHOSE NAMES APPEAR ON PARTICULAR LIST AT THE UNITED STATES STATE DEPARTMENT.
BEWARE OF THESE OTHER FAKE LEGAL EXPERTS (all of whom have a 100% failure rate when representing themselves and when pretending to represent others).
For the hoaxes of FAKE "retired federal judge" RODNEY "DALE" ("JUDGE DALE") CLASS (who has LOST 80 consecutive cases in a row), click here. http://projectavalon.net/forum4/showthread.php?99447-Rod-Class-his-many-hoaxes.
For the hoaxes of FAKE "former deputy sheriff" EDDIE CRAIG (who has LOST every case in which he has ever been involved), click here. http://projectavalon.net/forum4/showthread.php?99564-Eddie-Craig-the-former-deputy-sheriff-hoax.
For the hoaxes of FAKE "Private Attorney General" and FAKE "Sovereign Peace Officer" ANTHONY WILLIAMS (who has LOST 90+ consecutive cases in a row), click here.. https://www.waccobb.net/forums/showthread.php?132863-The-Anthony-Williams-Hoax-(Anthony-Troy-Williams)&p=231850#post231850.
For the hoaxes of FAKE "Constitutional Scholar" and FAKE "War Hero" CARL MILLER (who has LOST 28 consecutive cases in a row), click here. https://www.waccobb.net/forums/showthread.php?131638-Carl-Miller-Richard-Champion.
For the hoaxes of FAKE "Former Real Estate Attorney" and FAKE "Former Policewoman" DEBRA JONES (who have never won or lost a single case), click here. https://www.waccobb.net/forums/showthread.php?132369-Debra-Jones-amp-quot-The-Debra-Jones-Hoax-quot&highlight=Debra+Jones&p=230352#post230352
For the hoaxes of FAKE "Whistle Blower" DEBORAH TAVARES (who has never won or lost a single case), click here. https://www.waccobb.net/forums/showthread.php?130336-The-hoaxes-of-deborah-tavares- (https://www.waccobb.net/forums/showthread.php?130336-The-hoaxes-of-deborah-tavares).