...evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross income" includes...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...

...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...; 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,...

...(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...

...of the Sixteenth Amendment, and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,...

...definition of "adjusted net income" and "normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.— "Gross income" includes...salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof,...

...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...

...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before...

...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...

...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...

...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...