...service of whatever kind and in whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or the use of or interest in real or personal property, also from interest, rent, dividends, securities,...

...personal service * * * of whatever kind and In whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...rent, dividends, securities, or the transaction of tiny business carried on for gain or profit, or gains or profits and Income derived from any source...

...matter then before it (p. 706), and examined the question as res nova, with the result rived . . . , also from interest, rent, dividends, securities, or...or profit, or gains or profits and income derived from any source whatever: Provided, That the term "dividends" as used in this title shall be held to...

...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...

...personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...ownership or use of or interest in such property." Section 39.22 (a)-5 of Regulations 118 provides that "[i]n the case of a manufacturing, merchandising,...

...personal service • • * of whatever kind and In whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...real or personal, growing out of the ownership or nse of or Interest In such property ; also from Interest, rent, dividends, securities, or the transaction...

...and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or Bale*, or dealings In property, whether real or personal, growing out of the ownership or ns« of or Interest In such property ; also from interest, rent, dividends, securities, or the transaction...

...Revenue Code are in the margin.3 1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross Income" includes gains, profits, and Income derived from •...or profit, or gains or profits and income derived from any source whatever. • • • • •••••* (775) Section 19.22 (a) -5 of Regulations...

...and In whatever form paid, or from professions, vocations, trades, businesses, commerce, OP Bales, or dealings In property, whether real or personal,...or profit, or gains or profits and Income derived from any source whatever. • « • •SBC. 117. CAPITAL GAINS AND LOSSES, (a) DEFINITIONS. — As...

...section 22 (a) of the code that " 'Gross income' includes gains, profits, and income derived from * * * sales, or dealings in property, whether real or personal,...from interest, rent, dividends, securities, * * * or gains or profits and income > SEC. 22. GROSS INCOME. • *••••• (b) EXCLUSIONS FBOH QBOSS...