...compensation from services, or from interest, rents, dividends, securities, commissions, brokerage fees, or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever connected with the carrying on of such unincorporated business, but not including...

...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC §22 (a). 2...

...out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried...the taxable year in which received by the taxpayer * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from...

...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...income derived from any source whatever. * * * The Treasury regulations in effect from 1920, made under the Revenue Act of 1918, until May 2, 1934, provided...

...in such property ; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for...income derived from any source whatever. * * * The receipt of the money here in question seems not to fall within any of the language of Section 22 (a)...

...businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever. * * * SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there...

...ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever." Section four of such Act of September eighth, nineteen hundred ^oi-Mp-Ks.amendand...

...personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or...income derived from any source whatever. . . . .» The exemptions allowed included: the value of property acquired by gift, bequest, devise, or descent; proceeds...

...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...and income derived from any source whatever." The broad sweep of this language indicates the purpose of Congress to use the full measure of its taxing...

...ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever: Dividends Provided, That the term "dividends" as used in Defined this title...