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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 U.S. Board of Tax Appeals - Page 790
by United States. Board of Tax Appeals - 1939
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 152 pages
...be reported in the annual return of the taxpayer includes gains, profits and income derived from: 1. Salaries, wages or compensation for personal service of whatever kind and in whatever form paid; 2. Professions, vocations, businesses, trade, commerce, or sales, or dealings in property, I...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 247

United States. Supreme Court - 1918 - 628 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 . . . , also from interest, rent, dividends, securities, or the transaction of any lawful business...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1918 - 624 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 . . . , also from interest, rent, dividends, securities, or the transaction of any lawful business...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...of section three hundred and seventy. § 359. Gross income defined. The term " gross income " : 1. Includes gains, profits and income derived from salaries,...or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 pages
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...
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Special Regulations

United States. War Department - 1919 - 634 pages
...rate indicated in the table. 4. Income defined.— The gross income of a taxable person will include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trades, commerce, or sales, or dealings in property, whether real or personal, growing...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...exempt ions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...provisions of section three hundred and seventy. § 359. Gross income defined. The term "gross income": 1. Includes gains, profits and income derived from salaries,...of whatever kind and in whatever form paid, or from profession, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real...
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Reports of the Tax Court of the United States, Volume 35

United States. Tax Court - 1961 - 1354 pages
...Code of 1939." a In support of his determination respondent directs our at1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross Income" Includes...or from professions, vocations, trades, businesses, commerce, OP Bales, or dealings In property, whether real or personal, growing out of the ownership...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956 - 1226 pages
...petitioners is correct and the deficiency asserted is erroneous. ' SEC. 22. GROSS INCOME. (a) GXNEBAL DEFINITION. — "Gross Income" Includes gains, profits,...or from professions, vocations, trades, businesses, commerce, or sales, or dealings In property • • • also from • • • gains or profits and...
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