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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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Reports of the United States Tax Court, Volume 61

United States. Tax Court - 1973 - 908 pages
...or use of or Interest In such property ; also from Interest, rent, dividends, partnership profits, securities, or the transaction of any business carried...or profit, or gains or profits and Income derived from any source whatever. * Sec. 8023. Deductions from yrosi income. In computing net Income there...
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