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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... "
Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ... - vii. lappuse
autors: United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 lapas
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Report to the Constitutional Convention

Louisiana (State). Assessment and Taxation Commission - 1921 - 294 lapas
...personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, commerce, or sales, or dealings in property, whether...such property; also from interest, rent, dividends and securities, to the extent that any of such items form a part of income received in connection with...
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Convention to Revise the Constitution, June 5, 1918, January 13, 1920 ...

New Hampshire. Constitutional Convention - 1921 - 680 lapas
...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 profit, or gains or profits and income derived from any service whatever, and it may graduate such taxes according to the amount of incomes and may...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...whether real or personal, growing out of the ownership or use of or interest in such Ttc rents' divi property; also from interest, rent, dividends, securities,...carried on for gain or profit, or gains or profits ye^'received1 taxable and income derived from any source whatever. The amount of all such items (except...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 lapas
...and in whatever form paid, (b) From professions, vocations, trades, businesses, com: merce, or (c) Sales, or dealings in property, whether real or personal,...ownership or use of or interest in such property; (d) Also from interest, rent, dividends, securities, or the transaction of any business carried on...
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United States Supreme Court Reports, 64. sējums

United States. Supreme Court - 1921 - 1006 lapas
...matter then before it (p. 706), and examined the question as res nova, with the result rived . . . , also from interest, rent, dividends, securities, or...business carried on for gain or profit, or gains or profite and income derived from any source whatever: Provided, That the term "dividends" as used in...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 336. sējums

United States. Supreme Court - 1949 - 994 lapas
...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 profit, or gains or profits and income derived from any source whatever : . . . . "SEC. 4. The following income shall be exempt from the provisions...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 336. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1949 - 1040 lapas
...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 profit, or gains or profits and income derived from any source whatever : . . . . "SEC. 4. The following income shall be exempt from the provisions...
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Cases Decided in the Court of Claims of the United States, 112. sējums

United States. Court of Claims - 1949 - 716 lapas
...O'NBBAL DEFINITION. — "Gross income" includes gains, profits, and income derived from • • * gales, or dealings in property, whether real or personal,...ownership or use of or interest in such property; • • ». (f ) DETERMINATION op GAIN OB Loss. — In the case of a sale or other disposition of property,...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 lapas
...section 13. Sec. 22. Gross income. Sec. 22. (a) General definition. —"Gross income" includes gains, profits, and income derived from salaries, wages,...or interest in such property; also from interest, Sec. 15. (b) (2) Surtax net income* over $25,OOO but not over $5O,OOO. Same as 1946 and 1947. Sec....
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions,...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). The...
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