 | United States. Tax Court - 1956 - 1170 lapas
...principally for military use, and where the evidence fails to establish a basis for reconstruc« SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross...Income" Includes gains, profits, and Income derived from • • • dividends, * * • or gains or profits and Income derived from any source whatever. •... | |
 | United States. Tax Court - 1950 - 1678 lapas
...as stipulated with the testimony offered. •SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—"Gross income" Includes gains, profits and Income derived...salaries, wages, or compensation for personal service • * *. (b) EICI.DSIONS FROM GROSS INCOME.—The following Items shall not be Included In gross Income... | |
 | United States. Tax Court - 1958 - 1372 lapas
...Hildebrand a property interest in the subject matter of his employment. Section 22 (a) provides that gross income includes gains, profits, and income derived from salaries, wages, or compensation for personal services. Clearly, all amounts which the petitioners received under Hildebrand's contract... | |
 | United States. Tax Court - 1969 - 1116 lapas
...section 22(a) of the Revenue Act of 1934, 48 Stat. 680, ch. 277, includes "income derived from * » * dealings in property, whether real or personal, growing out of the ownership or * * • interest in such property, * * * or gains or profits and income derived from any source -whatever... | |
 | United States. Tax Court - 1947 - 1314 lapas
...the wife from the Aberdeen Hotel operations. Section 22 (a), in so far as pertinent, is as follows : (a) GENERAL DEFINITION. — "Gross income" includes gains, profits, and Income derived from * • * businesses, commerce, or sales, or dealings in property, whether real or personal, growing... | |
 | United States. Tax Court - 1988 - 1416 lapas
...allowed, the net income of a taxable person shall include gains, profits, and income derived from * * * 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 * * * dividends. * * * or gains or profits and... | |
 | United States. Tax Court - 1973 - 908 lapas
...per centum of the normal tax net Income as defined by section 3013(a) of this title. • Sec. 3022. Gross income. (a) General Definition. — "Gross Income" Includes gains, profits, and Income derived from * * * trades, businesses, commerce, or sales, or dealings In property, whether real or personal, growing... | |
 | United States. Tax Court - 1974 - 918 lapas
...personal, and all other Items treated as gross income under section twenty-nine of this Code. Sec. 29. Gross Income. — (a) General definition. — "Gross...professions, vocations, trades, businesses, commerce, sales, or dealings in property, whether real or personal, growing out of the ownership or use of interest... | |
 | Philippines. Supreme Court - 1919 - 1244 lapas
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out... | |
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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... 
