Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 411by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1947Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing... | |
| United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries,...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.— "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof,... | |
| Massachusetts. Supreme Judicial Court - Law reports, digests, etc - 1919 - 36 pages
...Congress, approved October 3, 1913 (38 US Sts. at Large, 167), is significantly broad and inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest... | |
| United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...income under the terms of the Act includes " gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever...whatever form paid, or from professions, vocations, trades, businesses, commerce, or . sales, or dealings in property, whether real or personal, growing... | |
| Law - 1918 - 502 pages
...Sup. Ct, 158, January 7, 1918. Stock dividend not taxable under act of Oct. 3, 1913, RSUS, providing that "the net Income of a taxable person shall include gains, profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain... | |
| Law reports, digests, etc - 1920 - 2100 pages
...under section 2a of the act of September .8, 1916 (39 Stat. 756 [Comp. St. § 6336b]), which provides that— "The net income of a taxable person shall include gains, profits, and Income derived from * * » sales, or dealings In property, whether real or personal, growing out of the ownership or use... | |
| Law reports, digests, etc - 1920 - 1058 pages
...US loc. cit. 344, 38 Sup. Ct. 545, 62 L. Ed. 1149, said: "Hence we construe the provision of the act that 'the net Income of a taxable person shall include gains, profits, and income derived from • • • interest, rent, dividends, * * * or gains or profits and income derived from any source... | |
| Law reports, digests, etc - 1919 - 1124 pages
...defined an income substantially as above, and in such wise as to make manifest that It is property, thus: "The net income of a taxable person shall include...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put... | |
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