...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value, proceeding from the property, severed from...from property. Nothing else answers the description. 252 US 189, 207 (1920) The insistent italics of this quotation are particularly revealing, since they...

...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...from property. Nothing else answers the description. (252 US at 206-07). 131 In Bruun, the Court upheld the imposition of tax on a lessor who reclaimed...

...US 151 22 150 increment of value in the investment, but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...from property Nothing else answers the description " [Italics omitted.] This opinion will demonstrate that the foregoing definition is not an obstacle...

...US 151. 22 150 increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...recipient (the taxpayer) for his separate use, benefit and disposal.—that is income derived from property Nothing else answers the description." [Italics omitted...

...US 151. 22 L_ increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...recipient (the taxpayer) for his separate use, benefit and disposal;—that is income derived from property Nothing else answers the description " [Italics omitted.]...

...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...taxpayer) for his separate use, benefit and disposal." Id. at 207. 213. Id. at 199. 214. See Revenue Act of 1916, ch. 463, §2(a), 39 Stat. 756, 757 (current...

...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...property. Nothing else answers the description." (The italic was italics in the original.) Judge Learned Hand, in his concurring opinion in Boxcers v. Taft,...

...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...from property. Nothing else answers the description. It may be suggested, though it is not necessary as a basis for decision, that under the reasoning of...

...públicos, etc. ... o de ganancias, utilidades o ingresos, cualquiera que sea su índole o procedencia." recipient (the taxpayer) for his separate use, benefit...and disposal; that is income derived from property. Section 11 reads as follows: "That for the purpose of computing the normal tax only, the following...

...something of exchangeable value, proceeding from property, severed from the capital however invested, and coming in, being derived; that is. received or drawn by the recipient for his separate use, benefit and •SEC. 118. DISTRIBUTIONS BY CORPORATIONS. (a) DBFIKITION o» DIVIDEND....