 SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind...  The Federal Reporter - Стр. 881928Полный просмотр - Подробнее о книге
 | United States. Court of Claims - 1925 - Страниц: 828
...sections 202 and 213 of the act of 1918, 40 Stat. 1057. Section 213 provides in part as follows: " That for the purposes of this title (except as otherwise...salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or... | |
 | United States. Court of Claims - 1946 - Страниц: 936
...effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries,...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, Audrey Bernhardt - 1963 - Страниц: 938
...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before... | |
 | United States. Court of Claims - 1938 - Страниц: 834
...deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... | |
 | United States. Court of Claims - 1926 - Страниц: 1122
...accordance with section 203 " (40 Stat. 1060). 'rSKC. 213. That for the purpose of this title * * * the term ' gross income ' — " (a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether... | |
 | United States - 1917 - Страниц: 706
...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 - Страниц: 1124
...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 - Страниц: 318
...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... | |
 | Albert Bushnell Hart - 1914 - Страниц: 922
...$100,000. Subject to certain exemptions and deductions, the net income of a taxable person waa defined as: Gains, profits and Income derived from salaries, wages,...compensation for personal service of whatever kind and m whatever form paid ; or from professions, vocations, businesses, trade, commerce, or sales or dealings... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - Страниц: 64
...deNet Income ductions 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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