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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... "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 10
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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Report to the Constitutional Convention

Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...The words "net income" means the gross income of a taxpayer less the deductions allowed by this act. sales, or dealings in property, whether real or personal,...or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income of the...
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Public Accounting and Auditing...

John F. Sherwood - 1921 - 282 pages
...credit is subtracted from the net income for the purpose of the normal tax only. growing out of the ownership or use of or interest in such property;...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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Convention to Revise the Constitution, June 5, 1918, January 13, 1920 ...

New Hampshire. Constitutional Convention - 1921 - 680 pages
...property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities,...or profit, or gains or profits and income derived from any service whatever, and it may graduate such taxes according to the amount of incomes and may...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950 - 1534 pages
...Amendment to lay and collect taxes on incomes and in specifying the income subject to tax, prescribed that gross income "includes gains, profits, and income...or profit, or gains or profits and income derived from any source whatever." Sec, 22 (a), IRC And, in that connection, it has been said that "The broad...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...under § 22 (a) of the Internal Revenue Code.1 For the reasons hereafter stated we hold that it is. '"SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION....or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC § 22 (a). The...
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Reports of the Tax Court of the United States, Volume 18

United States. Tax Court - 1953 - 1328 pages
...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealing* In property, whether real or personal, growing out...or profit, or gains or profits and Income derived from any source whatever. • • • 1 SBC. 117. CAPITAL GAINS AND LOSSES. (a) DEFINITIONS. — As...
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Reports of the Tax Court of the United States, Volume 19

United States. Tax Court - 1954 - 1284 pages
...the Income of any of such organizations, trades, or businesses. •SEC. 22. GROSS INCOME. (a) GENEBAL DEFINITION. — "Gross Income" Includes gains, profits,...or profit, or gains or profits and Income derived from any source whatever. • • • 259801° — 54 — vol. 19 55 than, in the words of section...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 348

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1955 - 862 pages
...Cir.), and the possible conflict between that case and this." « 54 Stat. 837, 15 USC § 80a-29. s "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. —...of any business carried on for gain or profit, or gams or profits and income derived from any source whatever. . . ." (Emphasis added.) 53 Stat. 9, 53...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1955 - 152 pages
...consideration or decision of this case. 8 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION.—'Gross income' includes gains, profits and income derived...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) 53 Stat. 9, 53 Stat. 574, 26 USC §22 (a). * There...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 350

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1956 - 942 pages
...political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions,...or profit, or gains or profits and income derived from any source whatever. . . ." For tax years after 1953, transactions such as the one here involved...
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