 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,...  Revised Administrative Code of the Philippine Islands, 1934: Supplemental ... - Page 350by Philippines - 1945 - 995 pagesFull view - About this book
 | New York (State) - Session laws - 1920 - 1190 pages
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes gains, profits and income derived from salaries, wages...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1952 - 1030 pages
...from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 906 pages
...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross income"...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 1044 pages
...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 708 pages
...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...of the Sixteenth Amendment, and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes...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 - Law reports, digests, etc - 1938 - 834 pages
...means the gross income computed under Section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. — "Gross income"...salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 938 pages
...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before... | |
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