 | Godfrey Nicholas Nelson - 1918 - 478 lapas
...and in Individuals whatever form paid, or from professions, vocations, businesses, Defined. trade, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the... | |
 | United States, Guaranty Trust Company of New York - 1918 - 152 lapas
...be reported in the annual return of the taxpayer includes gains, profits and income derived from: 1. Salaries, wages or compensation for personal service of whatever kind and in whatever form paid; 2. Professions, vocations, businesses, trade, commerce, or sales, or dealings in property, I... | |
 | United States. Tax Court - 1956 - 1226 lapas
...petitioners is correct and the deficiency asserted is erroneous. ' SEC. 22. GROSS INCOME. (a) GXNEBAL DEFINITION. — "Gross Income" Includes gains, profits,...businesses, commerce, or sales, or dealings In property • • • also from • • • gains or profits and income derived from any source whatever •... | |
 | United States. Tax Court - 1961 - 1354 lapas
...the Internal Revenue Code of 1939." a In support of his determination respondent directs our at1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross...professions, vocations, trades, businesses, commerce, OP Bales, or dealings In property, whether real or personal, growing out of the ownership or use of... | |
 | United States. Tax Court - 1947 - 1354 lapas
...machinery, refrigerator machinery, stationary cooperage, furniture 1 SEC. 22. GROSS INCOME. (a) GKNEEAL DEFINITION. — "Gross Income" Includes gains, profits,...form paid, or from professions, vocations, trades, business, commerce, or sales, or dealings In property, whether real or personal, growing out of the... | |
 | United States. Tax Court - 1945 - 1518 lapas
...right to them to his wife. for under section 22 (a) of the Internal Revenue Code a man is taxable upon "gains, profits, and income derived from salaries,...personal service, of whatever kind and in whatever form paid." In my opinion the amount received by the donee in 1940 was income taxable to him ; it was the... | |
 | United States. Tax Court - 1948 - 1184 lapas
...showing error in the determination of the respondent. Decision will be entered for the respondent. 1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross...derived from salaries, wages, or compensation for personal services. • • • (b) EXCLUSIONS PROM GROSS INCOME. — The following items shall not... | |
 | United States. Internal Revenue Service - 1978 - 636 lapas
...realized, and over which the [respond"53 Stat. 9. as amended, 53 Stat. 574. This section provided: "(a) GENERAL DEFINITION.— 'Gross income' includes...salaries, wages, or compensation for personal service ... or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) 13 The... | |
 | United States. Tax Court - 1945 - 1364 lapas
...petitioner realized certain sums upon the death of the insured as to one policy, and upon dis• SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross...Income derived from salaries, wages, or compensation (or personal service (including personal service a* an officer or employee of a State, or any political... | |
 | United States. Tax Court - 1950 - 1992 lapas
...income within the Supreme Court's definition of income and represented "gains, profits, and income * * * or compensation for personal service, of whatever...form paid, or from professions, vocations, trades, * * *" may not, it seems to us, reasonably be disputed. The petitioner had studied, worked, and trained... | |
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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... 
