...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...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...

...largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes gains, profits, and income...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...

...income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes gains, profits, and income...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, 123 C. Cls. Opinion...

...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...

...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,...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...

...political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions,...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...

...District of Columbia, the compensatioD received as such) , of whatever kind and in Opinion of the Court. whatever form paid, or from professions, vocations,...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...

...this * * * the term ' gross income ' — "(a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...

...and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,...

...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...