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" 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, whether... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 480
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929
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Laws of the State of New York, Volume 3

New York (State) - Session laws - 1920 - 1190 pages
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes 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,...
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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
...omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — '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,...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...July 9, 1925. The following are the pertinent sections of the revenue act of 1918 (40 Stat. 1057) : " SEC. 213. That for the purposes of this title (except...salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...sections 202 and 213 of the act of 1918, 40 Stat. 1057. Section 213 provides in part as follows: " That for the purposes of this title (except as otherwise...wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or...
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Cases Decided in the Court of Claims of the United States, Volume 58

United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...term ' gross income ' means the gross income as defined in section 213." Section 213 reads as follows: "That for the purposes of this title (except as otherwise...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...
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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
...deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. — "Gross income" includes 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, * * *...
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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
...case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "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,...
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Cases Decided in the Court of Claims of the United States, Volume 61

United States. Court of Claims - Law reports, digests, etc - 1926 - 1122 pages
...accordance with section 203 " (40 Stat. 1060). 'rSKC. 213. That for the purpose of this title * * * the term ' gross income ' — " (a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether...
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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
...Section 213 (a) of the Act of February 24, 1919 (40 Stat. 1065), defines gross income as follows: " SEC. 213. That for the purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries,...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include 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, businesses, trade, commerce,...
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