...respect to taxable years beginning before January 1, 1961, a declaration of estimated tax shall be made by every citizen of the United States, whether residing at home or abroad, every individual residing in the United States though not a citizen thereof, every nonresident alien...

...shall, for taxable years beginning after December 31, 1942, and prior to January 1, 1945, be made by (1) every citizen of the United States, whether residing at home or abroad, (2) every individual residing in the United States though not a citizen thereof, and (3) every nonresident...

...respect to taxable years beginning before January 1, 1961, a declaration of estimated tax shall be made by every citizen of the United States, whether residing at home or abroad, every individual residing in the United States though not a citizen thereof, every nonresident alien...

...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...

...US 399, 415, 58 L. ed. 285, 292, 34 Sup. Ct. Rep. 136; Doyle v. Mitchell Bros. Co. 247 US 179, 185, 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 one per centum...

...be collected out of his property here. The Income Tax Act of 1913 purported to tax the net income of "every citizen of the United States, whether residing at home or abroad" and of "every person residing in the United States, though not a citizen thereof" and also the net income...

...(c)) can reasonably be expected to be less than $40. In all other cases a declaration shall be made eserves some right of control over the workers, it relates primarily to su every individual residing in the United States though not a citizen thereof, every nonresident alien...

...(c)) can reasonably be expected to be less than $40. In all other cases a declaration shall be made by every citizen of the United States, whether residing at home or abroad, every individual residing in the United States though not a citizen thereof, every nonresident alien...

...more detail. Section II (A) (1) of the 1913 act taxed the net income that accrued from all sources 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." The Federal income tax...

...respect to taxable years beginning before January 1, 1961, a declaration of estimated tax shall be made by every citizen of the United States, whether residing at home or abroad, every individual residing in the United States though not a citizen thereof, every nonresident alien...