...compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...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,...

...for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...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,...

..." SEC. 213. That for the purposes of this * * * the term ' gross income ' — "(a) Includes gains, profits, and income derived from * * * trades, businesses,...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,...

...personal service * * *, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...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...

...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or...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,...

...(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...or use of, or interest in such property ; also from rent or other gains or profits and income derived from any source whatever. The net income to be taxed...

...defines the income of ' a taxable person as including ' gains, profits and income derived from . . . sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, . . . or gains or profits and income derived from any...

...'rSKC. 213. That for the purpose of this title * * * the term ' gross income ' — " (a) Includes gains, profits, and 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...

...inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property ... or gains or profits and income derived from any source...

...compensation received as such), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings...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,...