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" Gross income" 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,... "
Reports of the Tax Court of the United States - Page 563
by United States. Tax Court - 1961
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes 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,...
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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
...$222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes gains,...salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,...
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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
...proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes gains,...salaries, wages, or compensation for personal service * * *, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) 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,...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pages
...purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries,...wages, or compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior courts of...
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Statutes of the United States of America

United States - 1917 - 706 pages
...deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include 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, businesses, trade, commerce,...
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The Federal Reporter

1928 - 1130 pages
...purposes of this title (except as otherwise provided in section 233) the term 'gross income' — "(a) 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,...
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The Federal Reporter

1925 - 1124 pages
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include 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, businesses, trade, commerce,...
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The Southwestern Reporter, Volume 205

1919 - 1124 pages
...wise as to make manifest that It is property, thus: "The net income of a taxable person shall include 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, business, trade, commerce,...
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Transactions, Volume 18

Maryland State Bar Association - 1913 - 318 pages
...carried on in the United States by persons residing elsewhere. This net income is declared to include "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, businesses, trade, commerce...
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