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,... Codification of Internal Revenue Laws Submitted to ... by Its Staff ... - Página 388de United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 páginasVisualização completa - Sobre este livro
| United States. Court of Claims - 1946 - 906 páginas
...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross...rent, dividends, securities, or the transaction of nny business carried on for gain or profit, or gains or profits and income derived from any source... | |
| United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 páginas
...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for gain or profit,... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 784 páginas
...REFERENCES.— For definition of "adjusted net income" and "normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—...salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof,... | |
| United States. Court of Claims - 1946 - 936 páginas
...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 - 1939 - 836 páginas
...(section 22, Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing...or use of, or interest in such property ; also from rent or other gains or profits and income derived from any source whatever. The net income to be taxed... | |
| United States. Department of Justice - 1922 - 710 páginas
...income under the terms of the Act includes " gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever...ownership or use of or interest in such property." (40 Stat. 1065.) The law of Texas presumes that the earnings of the husband and wife are the product... | |
| United States - 1917 - 706 páginas
...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... | |
| 1925 - 1124 páginas
...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... | |
| 1919 - 1124 páginas
...wise as to make manifest that It is property, thus: "The net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put... | |
| Maryland State Bar Association - 1913 - 318 páginas
...carried on in the United States by persons residing elsewhere. This net income is declared to 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... | |
| |