 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 Tax Court of the United States - Page 298by United States. Tax Court - 1953Full 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 compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...liability from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. —...salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | United States. Court of Claims - 1938 - 834 pages
...income" means the gross income computed under Section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. —...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 - 1946 - 906 pages
...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross...salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce,... | |
 | 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...salaries, wages, or compensation for personal service * * *, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | 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,...salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | 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, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | 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 courts of... | |
 | United States - 1917 - 706 pages
...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 and in whatever form paid, or from professions, vocations, businesses, trade, commerce,... | |
 | 1928 - 1130 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, wages, or compensation for personal service (* * *), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,... | |
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