| United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...Stat. 167, and of September 8. 1916, 39 Stat. 758, which in terms impose a tax on " gains or profits and income derived from any source whatever, including the income from, but not the value of. properly, acquired by gift, bequest, devise or descent." It is not questioned that the statute does... | |
| United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...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 shall be included in the gross income for the... | |
| Law - 1918 - 502 pages
...net income of a taxable person shall include gains, prolits and income derived from * * * interest, rent, dividends, securities or the transaction of...or profit, or gains or profits and income derived from any source whatever," includes dividends of the natural sort and not those irregular in their... | |
| United States - Law - 1917 - 706 pages
...real or personal 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." Section four of such Act of September eighth, nineteen hundred ^oi-Mp-Ks.amendand... | |
| Law reports, digests, etc - 1927 - 1130 pages
...of the ownership or use of or interest in real or personal property, • • • of gains or profits and income derived from any source whatever, including...property acquired by gift, bequest, devise, or descent." This 'is the only relevant enactment, and the question is whether it includes "gains • • • derived... | |
| Almanacs, American - 1913 - 876 pages
...business carried on for gain or profit. Gains, profits or Income derived from any source whatever. Income from but not the value of property acquired by gift, bequest, devise or descent. Neither the return of any part of principal invested In life insurance to the insured nor proceeds... | |
| 1925 - 822 pages
...growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of...or profit, or gains or profits, and income derived from any source whatever. . . . .» The exemptions allowed included: the value of property acquired... | |
| Maryland State Bar Association - 1913 - 318 pages
...growing out of the ownership or use of, or interest in, real or personal property, also from interest, rent, dividends, securities or the transaction of...income from, but not the value of property acquired by bequest, devise, or descent." Certain deductions and exemptions, however, are allowed. The deductions... | |
| Albert Bushnell Hart - Almanacs, American - 1914 - 922 pages
...growing out of the ownership or use of or Interest la real or personal property, also from Interest, rent, dividends, securities, or the transaction of...income from, but not the value of^ property acquired by bequest, devise, or descent. A special clause exempted from computation as income the proceeds of life-insurance... | |
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