 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...  Statistics of Income for ... - Page 4431953Full view - About this book
 | 1939 - 1522 pages
...the following new paragraph: (3) Definition of earned Income. For the purposes of this subsection, "earned Income" means wages, salaries, professional...compensation for personal services actually rendered, but does not Include that part of the compensation derived by the taxpayer for personal services rendered... | |
 | 1940 - 1806 pages
...amount of the net Income. (4) Earned income definitions. — For the purposes of this section — (A) finition of reorganization. — As used in this section..."reorganization" means (AY a statutory merger or con but does not Include any amount not Included In gross Income, nor that part of the compensation derived... | |
 | 1941 - 1688 pages
...the amount of the net Income. (4) Earned income definitions. For the purposes of this section — (A) "Earned income" means wages, salaries, professional...compensation for personal services actually rendered, but does not Include any amount not included in gross Income, nor that part of the compensation derived... | |
 | 1939 - 1030 pages
...of the net income. (4) BARNED INCOME DEFiNiTIONS. For the purposes of this section — . (A) "Darned income" means wages, salaries, professional fees,...compensation for personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived... | |
 | 1941 - 1164 pages
...on share accounts in federal savings and loan associations may be entered. EARNED INCOME CREDIT. — "Earned income" means wages, salaries, professional...compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital... | |
 | United States. Congress. House. Temporary National Economic Committee - 1940 - 1154 pages
...share accounts in federal savings and loan associations may be entered. EARNED INCOME CREDIT.—"Earned income" means wages, salaries, professional fees,...compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital... | |
 | United States - 1964 - 1098 pages
...of earned income. 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 for personal services rendered... | |
 | United States. Tax Court - 1944 - 1686 pages
...25 (a) (4) (A) of the code, in effect during the taxable year. That section defines earned income as "wages, salaries, professional fees, and other amounts...compensation for personal services actually rendered * * *." We have found as a fact that the $95,000 was received by petitioner as compensation for personal... | |
 | United States. Internal Revenue Service - 1962 - 786 pages
...the period. Self-support means support from earnings. Earnings means wages, salaries, commissions, professional fees, and other amounts received as compensation for personal services actually rendered. It also includes income from a partnership in which personal services of the husband are an income-producing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...income under this subsection. (3) DEFINITION OF EARNED INCOME.— For the purposes of this subsection, "earned income" means wages, salaries, professional...compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered... | |
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