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" ... 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. "
Reports of the U.S. Board of Tax Appeals - Page 144
by United States. Board of Tax Appeals - 1929
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...(section 22, Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing...or use of, or interest in such property ; also from rent or other gains or profits and income derived from any source whatever. The net income to be taxed...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...defines the income of ' a taxable person as including ' gains, profits and income derived from . . . sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, . . . or gains or profits and income derived from any...
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Cases Decided in the Court of Claims of the United States, Volume 86

United States. Court of Claims - Law reports, digests, etc - 1938 - 834 pages
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends, securities, or the transaction of any business carried...
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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

Massachusetts. Supreme Judicial Court - Law reports, digests, etc - 1919 - 36 pages
...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 in real or personal property ... or gains or profits and income derived from any source...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever kind and in whatever form paid, or from professions,...ownership or use of or interest in such property." (40 Stat. 1065.) The law of Texas presumes that the earnings of the husband and wife are the product...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1124 pages
...service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the...
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The Federal Reporter

Law reports, digests, etc - 1927 - 1130 pages
...provides that the income taxable "shall include gains, profits, and income derived from • • • sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, • • • of gains or profits and income derived from...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...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 of or interest in real or personal property, also from interest, rent, dividends * * * or gains * *...
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The Federal Reporter

Law reports, digests, etc - 1928 - 1130 pages
...Act 1021, § 213 (a) being Сотр. St § 6336%ff, defining such gains, etc., as those derived from "dealings in property, whether real or personal, growing out of the ownership or use or interest in •such property" or "from any source whatever." 2. Internal revenue <g=>7(l I)— Payment...
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