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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,... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Side 411
av United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1947
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volum 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 sider
...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 ..., Volum 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 sider
...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, Volum 104

United States. Court of Claims - 1946 - 936 sider
...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 ..., Volum 148

United States. Court of Claims, Audrey Bernhardt - 1962 - 784 sider
...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 sider
...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 sider
...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, Volum 86

1918 - 502 sider
...Sup. 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 in the ..., Volumer 263-264

1920 - 2100 sider
...under 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 Federal Reporter, Volum 264

1920 - 1058 sider
...US loc. cit. 344, 38 Sup. Ct. 545, 62 L. Ed. 1149, said: "Hence we construe the provision of the act that 'the net Income of a taxable person shall include gains, profits, and income derived from • • • interest, rent, dividends, * * * or gains or profits and income derived from any source...
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The Southwestern Reporter, Volum 205

1919 - 1124 sider
...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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