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" 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, whether... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 148
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...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...or profit, or gains or profits and income derived from any source whatever, including gains or profits or income derived through estates or trusts by...
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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
...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...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC ยง22 (a). 2...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...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...derived from any source whatever. * * *. ***** SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the following credits shall be allowed to...
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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
...service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends,...SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: (a) Expenses * * * (b) Interest * * * (c) Taxes Generally...
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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
...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...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...
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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
...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, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for gain or profit,...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pages
...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...or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the...
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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
...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 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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