 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...income" which did not appear in previous laws. "Earned income" is defined to include wages, salaries, professional fees, and other amounts received as compensation for personal services actually performed; it does not include payments, received as a bonus, which represent a distribution of profits rather... | |
 | 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... | |
 | 1997 - 794 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. (ii) Community income attributable to a spouse's distributive share of the income of a partnership... | |
 | 1994 - 756 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. (ii) Community income attributable to a spouse's distributive share of the income of a partnership... | |
 | 1998 - 808 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...however, to the following items of community Income: (1) Community Income derived from any trade or business carried on by the husband or the wife. (ii)... | |
 | 1990 - 712 lapas
...in accordance with the rules in section 879 and paragraph (ax 2) through (a)(6) of this section.This section does not apply for any taxable year with respect...or business carried on by the husband or the wife. (ii) Community income attributable to a spouse's distributive share of the income of a partnership... | |
 | 1992 - 720 lapas
...laws of the jurisdiction in which the real property is located. Internal Revenue Service, Treasury (2) Earned income. Wages, salaries, or professional...or business carried on by the husband or the wife. (ii) Community income attributable to a spouse's distributive share of the income of a partnership... | |
 | 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,... | |
 | 2000 - 796 lapas
...interest in the income. (2) Earned income. Wages, salaries, o: professional fees, and other amounureceived as compensation for personal services actually performed,...who actually performed the personal services. This subparagrapt does not apply, however, to community income (i) derived from any trade or business carried... | |
 | 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... | |
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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... 
