 For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that part of the compensation derived by the taxpayer...  United States Congressional Serial Set - Page 151944Full view - About this book
 | United States. Internal Revenue Service - 1931 - 502 pages
...compensation for personal services. The term does not include that part of any compensation received by the taxpayer for personal services rendered by...compensation for the personal services actually rendered. No general rule can be laid down defining the trades or businesses in which personal services and capital... | |
 | United States. Board of Tax Appeals - 1933 - 1618 pages
...Income" means wages, salaries, professional fees, mid other amounts received as compensation for personal services actually rendered, but does not include that...compensation for the personal services actually rendered. • * * Section 22 of the Revenue Act of 1928 : * * * * * * * (b) Exclusion* from gross income. —... | |
 | 1933 - 174 pages
...professional fees, and other amounts received as compensation for personal services actually rendered. It does not include that part of the compensation derived...to a corporation which represents a distribution of profits rather than a reasonable allowance for the personal services actually rendered. If the taxpayer... | |
 | 1924 - 1040 pages
...rendered by him to a corporation which represents a distribution oí earnings or profits rather th.. na 7 oí a taxpayer engaged in a trade or business in which both personal services and capital are material... | |
 | 1939 - 1030 pages
...personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer...compensation for the personal services actually rendered. 1n the case of a taxpayer engaged in a trade or business in which both personal services and capital... | |
 | United States - 1964 - 1098 pages
...means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that...services actually rendered. In the case of a taxpayer en§911 Page 1437 {911 gaged in a trade or business In which both personal services and capital are... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...is in the statute, instead of crossreferencing it to this peculiar earned-income-credit provision. corporation which represents a distribution of earnings...than a reasonable allowance as compensation for the ix-rsonal services actually rendered. In the case of a taxpayer engaged In a trade or business in which... | |
 | United States. Tax Court - 1947 - 1522 pages
...the taiptyer for personal services rendered by him to a corporation which represents a distrlbu'iw> of earnings or profits rather than a reasonable allowance as compensation for the P-rsonal services actually rendered. • • • SEC. 118. EXCLUSIONS FROM GROSS INCOME. In addition... | |
 | 1972 - 634 pages
...means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered. but does not include that...the personal services actually rendered. In the case ot a taxpayer engaged In a trade or business in which both personal services and capita: are material... | |
 | 1977 - 864 pages
...means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that...than a reasonable allowance as compensation for the persona] services actually rendered. In the case of a taxpayer engaged in a trade or business in which... | |
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