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" 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,... "
Internal Revenue Laws in Force: With an Appendix Containing Laws of a ... - 722. lappuse
autors: United States - 1920
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Journal of Accountancy, 33. sējums

1922 - 500 lapas
...section 1200, of the revenue act of 1917, defining the net income of taxable persons, provides: "(a) That, subject only to such exemptions and deductions...shall include gains, profits, and income derived from * * * interest, rent, dividends, securities, * * * or gains or profits and income derived from any...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 lapas
...this act. 1921, c. 34, s. 300. 909. Gross income defined. 1. Items included. The words "gross income" include gains, profits and income derived from salaries,...whatever form paid, or from professions, vocations, trades, business, commerce or sales, or dealings in property, whether real or personal, growing out...
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Journal of Accountancy, 34. sējums

1922 - 498 lapas
...under consideration, and not changed in any way by the act of 1917, are : SEC. 2. (a) That, subject to such exemptions and deductions as are hereinafter...shall include gains, profits, and income derived from * * * businesses, trade, commerce, or sales, or dealings in property whether real or personal, growing...
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The Business Law Journal, 4. sējums

1924 - 524 lapas
...this title (except as otherwise provided in Section 233) the term "gross incomes" — (a) Includes gains, profits and income derived from salaries, wages...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or. personal, growing...
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Public Finance

Harley Leist Lutz - 1924 - 704 lapas
...to apply this phrase literally, as may be seen from the following extract from the 1913 law: . . . Subject only to such exemptions and deductions as...compensation, for personal service of whatever kind and whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings...
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Official Opinions of the Attorneys General of the United States ..., 33. sējums

United States. Department of Justice - 1924 - 708 lapas
...under consideration, and not changed in any way by the Act of 1917 (40 Stat. 300), are: " SEC. 2. (a) That, subject only to such exemptions and deductions...shall include gains, profits, and income derived from * * * businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing...
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United States Reports: Cases Adjudged in the Supreme Court, 265. sējums

United States. Supreme Court - 1924 - 698 lapas
...this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 265. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1924 - 700 lapas
...this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...
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The Journal of Political Economy, 33. sējums

1925 - 740 lapas
...income arising or accruing from all sources,"2 said net income being denned 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,...
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The Federal Reporter, 277. sējums

1922 - 1090 lapas
...Revenue Act of 1917 (Comp. St. 1918, § 6336b), denning the net income of taxable persons provides : "(a) That, subject only to such exemptions and deductions...shall include gains, profits, and income, derived from * « • interest, rent, dividends, securities, • * * or gains or profits and income derived from...
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