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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... "
The Income Tax Law of the United States of America: Analyzed and Clarified - Page 103
by Albert Henry Walker - 1913 - 132 pages
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...defines the income of ' a taxable person as including ' gains, profits and income derived from . . . sales, or dealings in property, whether real or personal,...or use of or interest in real or personal property, . . . or gains or profits and income derived from any source whatever.' " Plaintiff avoids the force...
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Cases Decided in the Court of Claims of the United States, Volume 103

United States. Court of Claims - 1946 - 906 pages
...service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - 1939 - 836 pages
...(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 out of the ownership or use of, or interest in such property ; also from rent or other gains or profits and income derived from...
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Cases Decided in the Court of Claims of the United States, Volume 61

United States. Court of Claims - 1926 - 1122 pages
...income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

Massachusetts. Supreme Judicial Court - 1919 - 36 pages
...inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing...or use of or interest in real or personal property ... or gains or profits and income derived from any source whatever." The mind of the ordinary legislator...
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The Federal Reporter

1927 - 1130 pages
...provides that the income taxable "shall include gains, profits, and income derived from • • • sales, or dealings in property, whether real or personal,...or use of or interest in real or personal property, • • • of gains or profits and income derived from any source whatever, including the income from...
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The Southwestern Reporter, Volume 205

1919 - 1124 pages
...personal service of whatever kind and in whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put of the ownership or the use of or interest in real or personal property, also from interest, rent,...
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