 | United States. Tax Court - 1950 - 1992 pages
...income within the Supreme Court's definition of income and represented "gains, profits, and income * * * or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, * * *" may not, it seems to us, reasonably be disputed.... | |
 | United States. Tax Court - 1973 - 908 pages
...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, sales, or dealings in property,... | |
 | United States. Congress. House. Committee on Ways and Means - 1991 - 370 pages
...substantially similar to the 1894 tax." The 1913 tax was imposed on: 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, businesses, trade, commerce, or sales, or dealings in property,... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 166 pages
...Burnei v. Guggenheim. 288 US 280. 283 The tax laid by the 1934 Revenue Act upon income 'derived from *** wages, or compensation for personal service, of whatever kind and in whatever form paid, ***, also from interest ***' therefore cannot fairly be interpreted as not applying to income... | |
 | United States. Congress. Senate. Committee on Finance - 1996 - 164 pages
...Burnet v. Guggenheim, 288 US 280. 283 The tax laid by the 1934 Revenue Act upon income 'derived from *** wages, or compensation for personal service, of whatever kind and in whatever form paid, ***; also from interest ***' therefore cannot fairly be interpreted as not applying to income... | |
 | United States. Congress. Joint Committee on Taxation - 2001 - 268 pages
...hereinafter allowed, the net income of a taxable person shall include 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, businesses, trade, commerce, or sales, or dealings in property,... | |
 | United States - 1939 - 780 pages
...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, or sales, or dealings in property,... | |
| |
Net income" means the gross income computed under section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation... 
