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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 296
by United States. Tax Court - 1953
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out...or profit, or gains or profits and income derived from any source whatever, including gains or profits or income derived through estates or trusts by...
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Laws of the State of New York, Volume 1

New York (State) - 1935 - 1272 pages
...compensation from services, or from interest, rents, dividends, securities, commissions, brokerage fees, or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever connected with the carrying on of such unincorporated business, but not including...
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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
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC ยง22 (a). 2...
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Cases Decided in the Court of Claims of the United States, Volume 103

United States. Court of Claims - 1946 - 906 pages
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out...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...
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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
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out...; 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,...
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - 1939 - 836 pages
...Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing out...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 Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...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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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

Massachusetts. Supreme Judicial Court - 1919 - 36 pages
...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...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pages
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or . sales, or dealings in property, whether real or personal, growing out...ownership or use of or interest in such property." (40 Stat. 1065.) The law of Texas presumes that the earnings of the husband and wife are the product...
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The Central Law Journal, Volume 86

1918 - 502 pages
...profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever," as the declaration of such a dividend adds nothing to the proportional interest...
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