 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,...  The Code of Federal Regulations of the United States of America Having ... - Page 801939Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...District of Columbia, the compensatioD received as such) , of whatever kind and in Opinion of the Court. whatever form paid, or from professions, vocations,...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...this * * * the term ' gross income ' — "(a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings...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 provisions... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or...securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever, * * *; but... | |
 | United States. Court of Claims - Law reports, digests, etc - 1926 - 1122 pages
...income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether real or personal, growing out...securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. * * * " (40... | |
 | 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...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... | |
 | Law reports, digests, etc - 1928 - 1130 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,...securities, or the transaction of any business carried on for gain or profit, or gains or prof25 F.(2d) 87 its and income derived from any source whatever."... | |
 | United States. Supreme Court - Law reports, digests, etc - 1940 - 830 pages
...of 1934, 48 Stat. 680, includes among "gross income" all "gains, profits, and income derived . . . from professions, vocations, trades, businesses, commerce,...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 broad... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...of section three hundred and seventy. § 359. Gross income defined. The term " gross income " : 1. Includes gains, profits and income derived from salaries,...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...Rev.) (See also § 370 of State Law, page — , infra.) Gross income defined: what it includes. 1. Includes gains, profits and income derived from salaries,...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...gains, profits and income derived from all salaries, wages or compensation for personal services, of whatever kind and in whatever form paid, or from professions,...securities, or the transaction of any business carried on for gain or profit, or income derived from any sources whatever.18 Non-resident aliens are not taxed... | |
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