| 1930 - 1124 sider
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| 1925 - 822 sider
...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the..."derived," that is, received or drawn by the recipient for his separate use, benefit, and disposal; that is income derived from property.1 In Eisner vs. Macomber,... | |
| Edward Sherwood Mead - 1920 - 506 sider
...a growth or increment of value in the investment ; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...property. Nothing else answers the description. "The same fundamental conception is clearly set forth in the Sixteenth Amendment — 'incomes, from whatever... | |
| United States. Congress. House. Committee on Ways and Means - 1920 - 66 sider
...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...property. Nothing else answers the description. The same fundamental conception is clearly set forth in the sixteenth amendment — '' incomes, from whatever... | |
| 1920 - 502 sider
...such appreciation must be realized upon a closed transaction and be "... .something of exchangeable value, proceeding from the property, severed from...'derived,' that is, received or drawn by the recipient " An actual sale is practically the only answer to this description. Among economists and authorities... | |
| Edward Sherwood Mead - 1920 - 504 sider
...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...or employed, and coming in, being 'derived,' that ia, received or drawn by the recipient (the taxpayer) for his separate use, benefit and disposal;—... | |
| Thomas Sewall Adams - 1921 - 296 sider
...not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the...from property. Nothing else answers the description. . . . Secondly, and more important for present purposes, enrichment through increase in value of capital... | |
| United States. Supreme Court - 1921 - 1006 sider
...increment of value in the investment; but a gain, a profit, something of exchangeable value p*oceeding from the property, severed from the capital, however...property. Nothing else answers the description. The snme fundamental conception is clearly s. t forth in the lüth Amendment — "incomes, from whatever... | |
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