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" ... also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. "
Reports of the Tax Court of the United States - Page 527
by United States. Tax Court - 1956
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Laws of the State of New York, Volume 1

New York (State) - 1935 - 1272 pages
...compensation from services, or from interest, rents, dividends, securities, commissions, brokerage fees, or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever connected with the carrying on of such unincorporated business, but not including...
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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
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC §22 (a). 2...
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Cases Decided in the Court of Claims of the United States, Volume 86

United States. Court of Claims - 1938 - 834 pages
...businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends, securities, or the transaction of any business carried...income derived from any source whatever. * * * SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: (a)...
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Cases Decided in the Court of Claims of the United States, Volume 92

United States. Court of Claims - 1941 - 708 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever. In view of the decision in Uelvenng v. Clifford, above, there can be no question...
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Cases Decided in the United States Court of Claims ... with ..., Volume 123

United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...in such property ; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever. * * * The receipt of the money here in question seems not to fall within...
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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
...interest in such property ; also from interest, 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 whatever. • • * •Id. Section 22 (b) (l)-(8). 4 Id. Section 23. Di«sentinK Opinion...
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The Central Law Journal, Volume 86

1918 - 502 pages
...profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever," as the declaration of such a dividend adds nothing to the proportional interest...
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Statutes of the United States of America

United States - 1917 - 706 pages
...ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever." Section four of such Act of September eighth, nineteen hundred ^oi-Mp-Ks.amendand...
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The Federal Reporter

1925 - 1124 pages
...ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried...derived from any source whatever. • • • "Sec. 4. The following income shall be exempt from the provisions of this title: • • • The value of...
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The Federal Reporter

1928 - 1130 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or prof25 F.(2d) 87 its and income derived from any source whatever." Section 202 (Сотр. St. § 6336...
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