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" SEC. 2. (a) That, subject only to such exemptions and deductions as are 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... "
Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ... - Сторінка 60
автори: United States. Congress. House. Committee on Ways and Means - 1919 - 188 стор.
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United States Reports: Cases Adjudged in the Supreme Court at ..., Том 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 стор.
...gains is obvious from its legislative history. Section II B of the Income Tax Act of 1913 provided that "the net income of a taxable person shall include gains, profits, and income . . . from . . . the transaction of any lawful business carried on for gain or profit, or gains or...
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Cases Decided in the United States Court of Claims ... with Report ..., Том 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 стор.
...be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...
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Cases Decided in the Court of Claims of the United States, Том 104

United States. Court of Claims - 1946 - 936 стор.
...present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries,...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,...
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Cases Decided in the United States Court of Claims ... with Report ..., Том 148

United States. Court of Claims, Audrey Bernhardt - 1962 - 784 стор.
...income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.— "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,...
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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

Massachusetts. Supreme Judicial Court - 1919 - 36 стор.
...Congress, approved October 3, 1913 (38 US Sts. at Large, 167), is significantly broad and inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 стор.
...income under the terms of the Act includes " gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever...whatever form paid, or from professions, vocations, trades, businesses, commerce, or . sales, or dealings in property, whether real or personal, growing...
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The Central Law Journal, Том 86

1918 - 502 стор.
...Ct, 158, January 7, 1918. Stock dividend not taxable under act of Oct. 3, 1913, RSUS, providing that "the net Income of a taxable person shall include gains, profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain...
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Statutes of the United States of America

United States - 1917 - 706 стор.
...hundred and sixteen, is hereby amended to read as follows: " (a) That, subject only to such exemptions and deductions as are '"''"'" "' '' ''""^ hereinafter...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...
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The Federal Reporter

1925 - 1124 стор.
...the pertinent provisions of which read as follows: "Sec. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...
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The Federal Reporter: Cases Argued and Determined ..., Томи 263 – 264

1920 - 2100 стор.
...section 2a of the act of September .8, 1916 (39 Stat. 756 [Comp. St. § 6336b]), which provides that— "The net income of a taxable person shall include gains, profits, and Income derived from * * » sales, or dealings In property, whether real or personal, growing out of the ownership or use...
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