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" 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,... "
Codification of Internal Revenue Laws, ... Published Pursuant to Section ... - Page 12
by United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 628 pages
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...net income", see section 13 (a) ; for definition of "special class net income", see section 14 (a). SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION. —...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. In the case of Presidents of the United...
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