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" 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 80
1939
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Public Accounting and Auditing...

John F. Sherwood - Accounting - 1921 - 282 pages
...paid basis. He must also report his expenses on the same basis as his income. Gross Income. The term "gross income" includes gains, profits, and income...or dealings in property, whether real or personal, *The Revenue Law of 1918 provides for two taxes on the incomes of individuals. The first known as the...
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State Taxation of Personal Incomes

Alzada Comstock - Business & Economics - 1921 - 260 pages
...service, of whatever kind and in whatever form paid, or from professions, vocations, trades, business, commerce, or sales, or dealings in property, whether...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...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...political subdivision thereof, or the District of Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions,...out of the ownership or use of or interest in such Ttc rents' divi property; also from interest, rent, dividends, securities, or the transaction of any...
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Drafts of Personal Income and Business Income Tax Acts

National Tax Association - Corporations - 1921 - 76 pages
...a taxpayer less the deductions allowed by this act. Sec. 301. Gross income defined. 1. The words " gross income" includes gains, profits and income derived....form paid, or from professions, vocations, trades, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership...
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Pamphlets, Volumes 45-46

Irving National Bank, New York - 1921 - 140 pages
...personal service of whatever kind and in whatever form paid. (2) Gains, profits and income derived from professions, vocations, trades, businesses, commerce,...ownership or use of or interest in such property. (3) Gains, profits and income derived from interest, rents and securities. (4) Dividends. The statute...
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Report to the Constitutional Convention

Louisiana (State). Assessment and Taxation Commission - Taxation - 1921 - 294 pages
...of a taxpayer less the deductions allowed by this act. Sec. SOI. Gross income defined. 1. The words "gross income" Includes gains, profits and income...form paid, or from professions, vocations, trades, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership...
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State Taxation of Personal Incomes, Issues 229-230

Alzada Comstock - Income tax - 1921 - 268 pages
...of a taxpayer less the deductions allowed by this act. Sec. 301. Gross income defined, 1. The words "gross income " includes gains, profits and income...form paid, or from professions, vocations, trades, business, commerce, or sales, or dealings in property, whether real or personal, growing out of the...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...political subdivision thereof, or the District of Columbia, the compensation received as such), 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 gains or profits and income derived from any source whatever. The amount...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...political subdivision thereof, or the District of Columbia, the compensation received as such), 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 gains or profits and income derived from any source whatever. . . ." NOTE:...
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Journal of Accountancy, Volume 34

Accounting - 1922 - 498 pages
...title * * * the term "gross income" — (a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings...from interest, rent, dividends, securities, or the transactions of any business carried on for gain or profit, or gains or profits and income derived...
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