...gains is obvious from its legislative history. Section II B of the Income Tax Act of 1913 provided that "the net income of a taxable person shall include gains, profits, and income . . . from . . . the transaction of any lawful business carried on for gain or profit, or gains or...

...Congress, approved October 3, 1913 (38 US Sts. at Large, 167), is significantly broad and inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest...

...Ct, 158, January 7, 1918. Stock dividend not taxable under act of Oct. 3, 1913, RSUS, providing that "the net Income of a taxable person shall include gains, profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain...

...section 2a of the act of September .8, 1916 (39 Stat. 756 [Comp. St. § 6336b]), which provides that— "The net income of a taxable person shall include gains, profits, and Income derived from * * » sales, or dealings In property, whether real or personal, growing out of the ownership or use...

...income arising or accruing from all sources,"* said net income being defined in the following paragraph: That, subject only to such exemptions and deductions...income derived from salaries, wages, or compensation, or personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses,...

...of such profits and the names of the individuals who would be entitled to the same if distributed. B. That, subject only to such exemptions and deductions...allowed, the net income of a taxable person shall include gams, profits, and income derived from salaries, wages, or compensation for personal service of whatever...

...of such profits and the names of the individuals who would be entitled to the same if distributed. B That, subject only to such exemptions and deductions...income derived from salaries, wages, or compensation lor personal service of whatever kind and in Whatever lorn paid, or from professions, vocations, businesses,...

...the calendar year nineteen hundred and sixteen and in each calendar year thereafter. 25 Sec. 2. (a) That, subject only to such exemptions and deductions...shall include gains, profits, and income, derived from 26 salaries, wages, or compensation for personal service of whatever kind and in whatever form paid,...

...Cls.) TD 2451. « TD 2433. CHAPTER 17 INCOME FROM PERSONAL, SERVICES The law expressly provides that the net income of a taxable person shall include gains,...derived from salaries, wages, or compensation for personal services of whatever kind and in whatever form paid, or from professions or vocations. It...

...interest-bearing obligations of residents, corporate or otherwise." INCOME DEFINED. "SEC. '¿. (a) That, subject only to such exemptions and deductions....hereinafter allowed, the net income of a taxable person shallmclude gains, profits, and Income derived from salaries, wages, or compensat ion for personal...