 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, whether...  Cases Decided in the Court of Claims of the United States - Page 347by United States. Court of Claims - 1924Full view - About this book
 | United States. Bureau of Labor Statistics - 1944 - 1410 pages
...Internal Revenue Code (26 USCA sec. 22 (a)) which includes in the definition of "gross income" all "gains, profits, and income derived from salaries, wages, or compensation for personal service * * *." The court concluded that, even though the employee performed no actual personal services during... | |
 | Philippines - 1945 - 1064 pages
...deductions allowed by section 30. SEC. 29. Gross income. — (a) General Definition. — "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,... | |
 | United States. Department of State - 1938 - 1096 pages
...approved November 23, 1921, (42 Stat. L. 227 [237], 239), contain the following provisions : "Sec. 213. That for the purposes of this title (except as otherwise provided in section 233) the term 'gross income' — "(b) Does not include the following items, which shall be exempt from taxation under this title... | |
 | United States. Department of State - 1941 - 1124 pages
...tax is assessed. Section 213(&) (8) of the Revenue Act of 1921 reads as follows: That for the purpose of this title (except as otherwise provided in Section 233) the term "gross income" — . . . (6) Does not include the following items, which shall be exempt from taxation under this... | |
 | 1951 - 1064 pages
...equalize taxation, to provide revenue, and for other purposes. ******* GROSS INCOME DEFINED SEC. 213. That for the purposes of this title except as otherwise provided in section 233 — 1026, 44 sta't. r.'s, 1 1200 ******* (b) The term "gross income" does not include the following... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...hereafter stated we hold that it is. '"SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — '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,... | |
 | United States. Internal Revenue Service - 1955 - 1158 pages
...commission. Section 22 (a) of the Internal Revenue Code of 1939, provides in part as follows : "Gross Income" Includes gains, profits, and Income derived from salaries, wages, or compensation for personal service * * *. GCM 10486, CB XI-1, 14 (1932) holds that a commission retained by an agent on his own life insurance... | |
 | United States. Supreme Court - 1918 - 1592 pages
...accruing" from all sources in the preceding calendar year, and § II. B, defining rfet income as including v =bt ц 0#<͜ _ v ) N ]Y h p3+ 3f . ߨ W !~bmؘ cK[^ʵ; z Yќc p 9 Bo of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce,... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...Stat. 9. as amended, 53 Stat. 574. This section provided: "(a) GENERAL DEFINITION.— 'Gross income' includes gains, profits, and income derived from 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 - 1678 pages
...stipulated with the testimony offered. •SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—"Gross income" Includes gains, profits and Income derived from salaries, wages, or compensation for personal service • * *. (b) EICI.DSIONS FROM GROSS INCOME.—The following Items shall not be Included In gross Income... | |
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