 | 1914 - 710 pages
...insurance companies. In respect to the former, the law states that taxable net income comprises "gain, profits, and income derived from . . . dealings in property whether real or personal. . . ." It is obvious that in the case of persons engaged in the real estate or bond business, profits... | |
 | 1914 - 790 pages
...Congressional Record, p. 4264, Aug. 28, '9'3! Seligman, The Income Tax, p. 20. come comprises " gain, profits and income derived from . . . dealings in property whether real or personal . . ." It is obvious that in the case of persons engaged in the real-estate or bond business, profits... | |
 | Walton Hale Hamilton - 1916 - 914 pages
...and in whatever form paid ; or from professions, vocations, businesses, trade, commerce, or sales or dealings in property, whether real or personal, growing out of the ownership or use of, or interests in, real or personal property ; also from interest, rents, dividends, securities,... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 pages
...and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...kind and in whatever form paid. (b) From professions, vocations, trades, businesses, commerce, sales, dealings in property, whether real or personal growing...ownership or use of or interest in such property. (c) From interest, rent, dividends, securities. (d) From the transaction of any business carried on... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...income" — (a) Includes gains, profits, and income derived from .... businesses, commerce, or sales, or ATION When living quarters such as camps are furnished It is obvious that nothing taxable is left untaxed, and it is equally obvious that the words "gains,... | |
 | George Edwin Holmes - 1917 - 674 pages
...predicated upon any general principles. the Sixteenth Amendment is much broader. The tax is imposed on "gains, profits and income derived from * * * dealings...real or personal, growing out of the ownership or use of or interest in real or personal property ' ' or gains or profits and income derived from any source... | |
 | George Edwin Holmes - 1917 - 690 pages
...predicated upon any general principles. the Sixteenth Amendment is much broader. The tax is imposed on "gains, profits and income derived from * * * dealings...real or personal, growing out of the ownership or use~of or interest in real or personal property" or gains or profits and income derived from any source... | |
 | New Hampshire. State Tax Commission - 1917 - 200 pages
...and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the... | |
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... property ; also from interest, rent, dividends, securities,, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. 
