 Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,...  Reports of the United States Tax Court - 756. lappuseautors: United States. Tax Court - 1973Pilnskats - Par šo grāmatu
 | New York (State) - 1920 - 1190 lapas
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes gains, profits and income derived from salaries, wages...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 lapas
...from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - 1946 - 906 lapas
...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross income"...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 lapas
...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - 1929 - 868 lapas
...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - 1941 - 708 lapas
...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Court of Claims - 1946 - 936 lapas
...of the Sixteenth Amendment, and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | United States. Court of Claims - 1938 - 834 lapas
...means the gross income computed under Section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. — "Gross income"...salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 lapas
...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before... | |
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