...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...profit, or gains or profits and income derived from any source whatever. ... "(b) Exclusions from Gross Income.—The following items shall not be included...

...of the Douglas Stuart trusts actually used for the support of a minor child. property, whether real or personal, growing out of the ownership or use of...profit, or gains or profits and income derived from any source whatever. . . . * • • • . "SEC. 166. REVOCABLE TRUSTS. Where at any time the power...

...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...profit, or gains or profits and income derived from any source whatever . . ." For tax years after 1953, transactions such as the one here involved carry...

...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) * This Court has frequently stated that this language...

...By § § 233 (a) and 213 (a) gross incojne " includes . . . income derived from . . . businesses ... or the transaction of any business carried on for...profit, or gains or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for...

...1917, (c. 63, 40 Stat. 300, 329) provides: Opinion of the Court. 275U.S. . . . also [gains] from . . . the transaction of any business carried on for gain...profit, or gains or profits and income derived from any source whatever." The pertinent sections of the later revenue acts during the period do not differ...

...dividends, securities, or the transaction of any lawful business carried 156. Opinion of the Court. on for gain or profit, or gains or profits and income derived from any source whatever." Disregarding the slight looseness of construction, we interpret "gains, profits,...

...professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any...

...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...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 "SEC....

...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...profit, or gains or profits and income derived from any source whatever." The broad sweep of this language indicates the purpose of Congress to use the...