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" ... 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... "
Official Opinions of the Attorneys General of the United States: Advising ... - Page 336
by United States. Department of Justice - 1922
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Cases Decided in the United States Court of Claims, Volume 87

United States. Court of Claims - 1939
...(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...
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Cases Decided in the United States Court of Claims, Volume 66

United States. Court of Claims - 1929
...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...
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Cases Decided in the United States Court of Claims, Volume 86

United States. Court of Claims - 1938
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends, securities, or the transaction of any business carried...
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Statutes of the United States of America

United States - 1917
...service of whatever kind and in whatever form paid, or from 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...
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The Federal Reporter

1925
...service of whatever kind and in whatever form paid, or from 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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

1920
...that— "The net income of a taxable person shall include 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, also from interest, rent, dividends * * * or gains * *...
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The Southwestern Reporter, Volume 205

1919
...service of whatever kind and in whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put of the ownership or the use of or interest in real or personal property, also from interest, rent,...
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The New York Supplement

1921
...of or interest in such property." The purpose of the statute is to levy a tax upon incomes derived from "professions, vocations, trades, businesses, commerce, or sales, or dealings in property," and the United States Supreme Court defines income as the "gain derived from capital, from labor, or...
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The Journal of political economy, Volume 33

1925
...service of whatever kind and in whatever form paid, or from 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...
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Transactions, Volume 18

Maryland State Bar Association - 1913
...service of whatever kind and in whatever form paid, or from 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...
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