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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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Reports of the Tax Court of the United States, Volume 19

United States. Tax Court - 1954 - 1302 pages
...derived from salaries, wages, or compensation for personal service (Including personal service as tn officer or employee of a State, or any political subdivision...thereof, or any agency or Instrumentality of any one or more of tbe foregoing), of whatever kind and In whatever form paid, or from professions, vocations,...
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