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" Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality... "
Statistics of Income from Returns of Net Income - Page 91
by United States. Internal Revenue Service - 1951
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United States Code, Volume 3

United States - 1953 - 1744 pages
...paid indirectly by the United States, or any agency or Instrumentality thereof, for personal service $ of the foregoing. Is paid on or before March 15, 1941, then with respect to failure to pay such amount...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941 - 664 pages
...beginning prior to January 1, 1939, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing, shall be credited or refunded in the same manner as in the case of an income...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political...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, vocations,...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...paid indirectly by the United States, or any agency or instrumentality thereof, for p-.-rsonal service as an officer or employee of a State, or any political...subdivision thereof, or any agency or instrumentality of any of the foregoing, is paid on or before March 15, 1941, then with respect to failure to pay such amount...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political...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, vocations,...
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Revised Edition of Laws Applicable to the United States Department ..., Volume 2

United States - 1945 - 824 pages
...beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, pr any agency or instrumentality of any one or more of the foregoing — "(a) shall not be...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political...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, vocations,...
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Miscellaneous Bills: Hearings on Bills Referred to the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1947 - 260 pages
...(a) of the Internal Revenue Code is amended by inserting after the words "(including personal service as an officer or employee of a State, or any political...thereof,, .or any agency or instrumentality of any one or more of the foregoing" the following: "except pensions, retirement allowances, and annuity payjnents...
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Miscellaneous Bills: Hearings on Bills Referred to the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1947 - 262 pages
...(a) of the Internal Revenue Code is amended by inserting after the words "(including personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing" the following: "except pensions, retirement allowances, and annuity payjnents...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 pages
...from salaries, wages, or compensation for personal service (Including personal service as an oMcer or employee of a State, or any 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, vocations,...
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