 ... means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a...  Reports of the United States Tax Court - Page 1048by United States. Tax Court - 1978Full view - About this book
 | United States - 1927 - 920 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...received by the taxpayer for personal services rendered by him to a corporation, which represents a distribution of earnings or profits rather than a...compensation for the personal services actually rendered. No general rule can be laid down defining the trades or businesses in which personal services and capital... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
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