 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 sider
...REFERENCES.— For definition of "adjusted net income" and "normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—...salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof,... | |
 | United States. Court of Claims - 1946 - 936 sider
...of the Sixteenth Amendment, and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | United States. Court of Claims - 1929 - 868 sider
...defines the income of ' a taxable person as including ' gains, profits and income derived from . . . sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, . . . or gains or profits and income derived from any... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 sider
...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before... | |
 | United States. Court of Claims - 1938 - 834 sider
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends, securities, or the transaction of any business carried... | |
 | Massachusetts. Supreme Judicial Court - 1919 - 36 sider
...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 in real or personal property ... or gains or profits and income derived from any source... | |
 | United States. Department of Justice - 1922 - 710 sider
...purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior... | |
 | United States - 1917 - 706 sider
...deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out... | |
 | 1925 - 1124 sider
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out... | |
 | 1927 - 1130 sider
...provides that the income taxable "shall include gains, profits, and income derived from • • • sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, • • • of gains or profits and income derived from... | |
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Gross income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service... 
