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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,... "
Statutes of the United States of America - Сторінка 165
автори: United States - 1914
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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.
...his original return 1 "SEC. 22. GROSS INCOME. "(a) 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 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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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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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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The Southwestern Reporter, Том 205

1919 - 1124 стор.
...defined an income substantially as above, and in such wise as to make manifest that It is property, thus: "The net income of a taxable person shall include...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put...
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The Journal of political economy, Том 33

1925 - 822 стор.
...being defined in the following paragraph: That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person...income derived from salaries, wages, or compensation, or personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses,...
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The American Year Book

Albert Bushnell Hart - 1914 - 922 стор.
...$100,000. Subject to certain exemptions and deductions, the net income of a taxable person waa defined as: Gains, profits and Income derived from salaries, wages,...compensation for personal service of whatever kind and m whatever form paid ; or from professions, vocations, businesses, trade, commerce, or sales or dealings...
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