 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 790by United States. Board of Tax Appeals - 1939Full view - About this book
 | United States. Tax Court - 1947 - 1354 pages
...machinery, refrigerator machinery, stationary cooperage, furniture 1 SEC. 22. GROSS INCOME. (a) GKNEEAL DEFINITION. — "Gross Income" Includes gains, profits,...form paid, or from professions, vocations, trades, business, commerce, or sales, or dealings In property, whether real or personal, growing out of the... | |
 | United States. Tax Court - 1945 - 1518 pages
...right to them to his wife. for under section 22 (a) of the Internal Revenue Code a man is taxable upon "gains, profits, and income derived from salaries,...personal service, of whatever kind and in whatever form paid." In my opinion the amount received by the donee in 1940 was income taxable to him ; it was the... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...realized, and over which the [respond"53 Stat. 9. as amended, 53 Stat. 574. This section provided: "(a) GENERAL DEFINITION.— 'Gross income' includes...salaries, wages, or compensation for personal service ... or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) 13 The... | |
 | United States. Tax Court - 1950 - 1992 pages
...income within the Supreme Court's definition of income and represented "gains, profits, and income * * * or compensation for personal service, of whatever...form paid, or from professions, vocations, trades, * * *" may not, it seems to us, reasonably be disputed. The petitioner had studied, worked, and trained... | |
 | United States. Tax Court - 1948 - 1184 pages
...determination of the respondent. Decision will be entered for the respondent. 1 SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross Income" includes...derived from salaries, wages, or compensation for personal services. • • • (b) EXCLUSIONS PROM GROSS INCOME. — The following items shall not... | |
 | United States. Tax Court - 1945 - 1364 pages
...certain sums upon the death of the insured as to one policy, and upon dis• SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross Income" includes...Income derived from salaries, wages, or compensation (or personal service (including personal service a* an officer or employee of a State, or any political... | |
 | United States. Tax Court - 1950 - 1678 pages
...as stipulated with the testimony offered. •SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—"Gross income" Includes gains, profits and Income derived...salaries, wages, or compensation for personal service • * *. (b) EICI.DSIONS FROM GROSS INCOME.—The following Items shall not be Included In gross Income... | |
 | United States. Tax Court - 1958 - 1372 pages
...Hildebrand a property interest in the subject matter of his employment. Section 22 (a) provides that gross income includes gains, profits, and income derived from salaries, wages, or compensation for personal services. Clearly, all amounts which the petitioners received under Hildebrand's contract... | |
 | United States. Tax Court - 1947 - 1314 pages
...the wife from the Aberdeen Hotel operations. Section 22 (a), in so far as pertinent, is as follows : (a) GENERAL DEFINITION. — "Gross income" includes gains, profits, and Income derived from * • * businesses, commerce, or sales, or dealings in property, whether real or personal, growing... | |
 | United States. Tax Court - 1973 - 908 pages
...the normal tax net Income as defined by section 3013(a) of this title. • Sec. 3022. Gross income. (a) General Definition. — "Gross Income" Includes gains, profits, and Income derived from * * * trades, businesses, commerce, or sales, or dealings In property, whether real or personal, growing... | |
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