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" ... trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried... "
The Federal Statutes Annotated: Containing All the Laws of the United States ... - Page 98
by United States - 1920
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921 - 778 pages
...securities, or the transaction of any business carried on for Rain or profit, or sains or profits, and income derived from any source whatever. The amount...received by the taxpayer, unless, under methods of amounting permitted under subdivision (b) of section 212. auy such amounts are to be properly accounted...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...derived from any source whatever. The amount of all such l Regarding the constitutionality of this provision as applied to the salaries of the President and...
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Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...

Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...and income derived from any source whatever." The proceeds of life insurance policies paid upon the death of the insured to individual beneficiaries...
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The Federal Income Tax

Thomas Sewall Adams - 1921 - 296 pages
...out of the ownership or use of or interest in such property; also from interest, rents, dividends, securities, or the transaction of any business carried...and income derived from any source whatever." The first point which impresses one with respect to our statutory concept is its breadth as compared with...
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Journal of Accountancy, Volume 31

1921 - 498 pages
..."income derived from salaries or compensation for personal service" and provides that the amount thereof "shall be included in the gross income for the taxable...which received by the taxpayer unless under methods of account permitted under subdivision (6) of section 212 any such amounts are to be properly accounted...
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - 1921 - 772 pages
...income derived from salaries or compensation for personal service" and provides that the amount thereof "shall be included in the gross income for the taxable...which received by the taxpayer unless under methods of account permitted under subdivision (t>) of section 212 any such amounts are to be properly accounted...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 324 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...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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Public Accounting and Auditing...

John F. Sherwood - 1921 - 282 pages
...growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever. Compensation of All Kinds Included. All forms of compensation for personal...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever." Section four of such Act of September eighth, nineteen hundred and sixteen,...
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Introduction to Public Finance

Carl Copping Plehn - 1921 - 476 pages
...growing out of the ownership or use of or interest in such property, also from interest, rent, dividends, securities, or the transaction of any business carried...or profit, or gains or profits and income derived from any source whatever." It is interesting to note the rudiments of a grouping or classification...
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