 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,...  Reports of the U.S. Board of Tax Appeals - Page 790by United States. Board of Tax Appeals - 1939Full view - About this book
 | New York (State) - 1920 - 1190 pages
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes gains, profits and income derived from salaries, wages...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Court of Claims - 1929 - 868 pages
...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Court of Claims - 1941 - 708 pages
...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership... | |
 | United States. Court of Claims - 1946 - 936 pages
...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, Audrey Bernhardt - 1962 - 784 pages
...definition of "adjusted net income" and "normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.— "Gross income" includes...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, Audrey Bernhardt - 1963 - 938 pages
...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. Department of Justice - 1922 - 710 pages
...purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior... | |
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