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" EXCLUSIONS FROM GROSS INCOME In addition to the items specified in section 22 (b), the following Items shall not be Included In gross Income and shall be exempt from taxation under this chapter : (a) EARNED INCOME FROM SOURCES WITHOUT THE UNITED STATES. "
Reports of the Tax Court of the United States - Page 915
by United States. Tax Court - 1950
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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
...services (see Old Colony Trust Co. v. Com2 Section 22 (b) (3) of the Internal Revenue Code provides: "The following items shall not be included in gross...shall be exempt from taxation under this chapter: . . . "The value of property acquired by gift, bequest, devise, or Opinion of the Court. 343 US missioner,...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...a series of distributions in complete cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included in gross income and shall be exempt from taxation under this title: (a) Earned income from sources without United States....
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...a series of distributions in complete cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included in gross income and shall be exempt from taxation under this title: (a) Earned income from sources without United States....
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...distribution, or any part thereof, is essentially equivalent to the distribution of a taxable dividend. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included in gross income and shall be exempt from taxation under this title : (a) Earned income from sources without United...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...distribution, or any part thereof, is essentially equivalent to the distribution of a taxable dividend. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the Items specified in section 22(b), the following items shall not be included in gross income and shall be exempt from taxation...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...in section 112 of the Revenue Act of 1932, 209 CHAPTER XVI ADDITIONAL EXCLUSIONS FROM GROSS INCOME SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included in gross income and shall be exempt from taxation under this title : (a) Earned income from sources without United...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935 - 1394 pages
...States, municipalities, and other political subdivisions." Section 11C referred to provides in part: " In addition to the items specified in section 22 (b),...following items shall not be included in gross income and shall be exempt from taxation under this title : * * * (d) Income derived from any public utility...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936 - 1468 pages
...professional fees and other amounts received as compensation for personal services actually rendered, * • * SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included In gross income and shall be exempt from taxation under this title: (a) Earned income from sources icithout United...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...gross income at its fair market value at the time as of which it becomes income to the shareholder. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...following items shall not be included in gross income and shall be exempt from taxation under this title: (a) EARNED INCOME FROM SOURCES WITHOUT UNITED STATES....
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...in section 112 of the Revenue Act of 1934. 269 CHAPTER XVI ADDITIONAL EXCLUSIONS FROM GROSS INCOME SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22(10, the following items shall not be included in gross income and shall be exempt from taxation...
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