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" ... 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, whether real or personal,... "
Reports of the Tax Court of the United States - Page 535
by United States. Tax Court - 1956
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Laws of the State of New York, Volume 3

New York (State) - Session laws - 1920 - 1190 pages
...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,...or profit, or gains or profits and income derived from any source whatever, including gains or profits or income derived through estates or trusts by...
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1935 - 1272 pages
...compensation from services, or from interest, rents, dividends, securities, commissions, brokerage fees, or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever connected with the carrying on of such unincorporated business, but not including...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1952 - 1030 pages
...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,...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC ยง22 (a). 2...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...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,...derived from any source whatever. * * *. ***** SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the following credits shall be allowed to...
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Cases Decided in the Court of Claims of the United States, Volume 86

United States. Court of Claims - Law reports, digests, etc - 1938 - 834 pages
...service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, * * * ; also from interest, rent, dividends,...income derived from any source whatever. * * * SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: (a)...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...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,...or profit, or gains or profits and income derived from any source whatever. * * * Regulation 111, section 29.22 (a)-15 provides: Acquisition or disposition...
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Cases Decided in the United States Court of Claims ... with ..., Volume 123

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 1044 pages
...in such property ; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever. * * * The receipt of the money here in question seems not to fall within...
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Cases Decided in the Court of Claims of the United States, Volume 103

United States. Court of Claims - Law reports, digests, etc - 1946 - 906 pages
...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 nny business carried on for gain or profit, or gains or profits and income derived from any source...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...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,...or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the...
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The Central Law Journal, Volume 86

Law - 1918 - 502 pages
...profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever," as the declaration of such a dividend adds nothing to the proportional interest...
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