 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,...  Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932 - Page 11by United States. Bureau of Internal Revenue - 1933 - 423 pagesFull view - About this book
 | 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...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...liability from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. —...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 pages
...grounds, but rejected the claim as to the balance. The Internal Revenue Code, 26 USC, provides : § 22. Gross income — (a) General definition. "Gross...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | United States. Court of Claims - 1946 - 906 pages
...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | 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,...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...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,... | |
 | United States. Court of Claims - 1941 - 708 pages
...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | United States. Court of Claims - 1924 - 792 pages
...District of Columbia, the compensatioD received as such) , of whatever kind and in Opinion of the Court. whatever form paid, or from professions, vocations,...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.... | |
 | United States. Court of Claims - 1927 - 902 pages
...this * * * the term ' gross income ' — "(a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings...rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever."... | |
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