 | United States - 1964 - 1098 lapas
...subsection. (b) Definition of earned income. For purposes of this section, the term "earned Income" means wages, salaries, or professional fees, and other amounts...received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services... | |
 | 2000 - 832 lapas
...income — (1) In general. For taxable years beginning after December 31, 1976, community income of a citizen or resident of the United States who is married...or business carried on by the husband or the wife. (11) Community income attributable to a spouse's distributive share of the income of a partnership... | |
 | 1993 - 798 lapas
...in accordance with the rules in section 879 and paragraph (a)(2) through (a><6) of this section.This section does not apply for any taxable year with respect...personal services. This Paragraph (a)(2) does not apply, howwer, to the following items of community income: <i) Community income derived from any trade or... | |
 | 2000 - 796 lapas
...this purpose if under the applicable foreign law he has a proprietary vested interest in the income. (2) Earned income. Wages, salaries, or professional...who actually performed the personal services. This subparagraph does not apply, however, to community income (i) derived from any trade or business carried... | |
 | 2001 - 804 lapas
...this purpose if under the applicable foreign law he has a proprietary vested interest in the income. (2) Earned income. Wages, salaries, or professional...the income of the spouse who actually performed the 26 CFR Ch. I (4-1-01 Edition) personal services. This subparagraph does not apply, however, to community... | |
 | 1995 - 788 lapas
...this purpose if under the applicable foreign law he has a proprietary vested interest in the income. (2) Earned income. Wages, salaries, or professional...for the taxable year, shall be treated as the income oí the spouse who actually performed the personal services. This subparagrapt does not apply, however,... | |
 | 2002 - 804 lapas
...this purpose if under the applicable foreign law he has a proprietary vested irterest in the income. (2) Earned income. Wages, salaries, or professional...fees, and other amounts received as compensation for person.* services actually performed, which are community income for the taxât;year, shall be treated... | |
 | 1992 - 808 lapas
...this purpose if under the applicable foreign law he has a proprietary vested interest in the income. (2) Earned income. Wages, salaries. or professional...fees, and other amounts received as compensation for § 1.981-1 personal services actually performed, i'hich are community income for the axable year, shall... | |
 | 1978 - 952 lapas
...subsection. (b) Definition of earned income. For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts...received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services... | |
 | United States. Internal Revenue Service - 1967 - 1510 lapas
...partners must be separately stated. Section 911 (b) of the Code defines the term "earned income" to mean wages, salaries, or professional fees, and other amounts...received as compensation for personal services actually rendered. However, if a taxpayer is engaged in a trade or business in which both personal services... | |
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For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer... 
