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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,... "
Supreme Court Reporter - Side 47
av United States. Supreme Court - 1918
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Laws of the State of New York, Volum 3

New York (State) - 1920 - 1190 sider
...whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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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
...whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volum 66

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,...or use of or interest in real or personal property, . . . or gains or profits and income derived from any source whatever.' " Plaintiff avoids the force...
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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
...whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volum 87

United States. Court of Claims - 1939 - 836 sider
...(section 22, Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing out of the ownership or use of, or interest in such property ; also from rent or other gains or profits and income derived from...
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Cases Decided in the Court of Claims of the United States, Volum 61

United States. Court of Claims - 1926 - 1122 sider
...income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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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
...dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever....
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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

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...or use of or interest in real or personal property ... or gains or profits and income derived from any source whatever." The mind of the ordinary legislator...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 sider
...whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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The Central Law Journal, Volum 86

1918 - 502 sider
...provides that : "The net income of a taxable person shall include gains, prolits and income derived from * * * interest, rent, dividends, securities or...transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever," includes dividends...
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