 | United States - 1927 - 920 pages
...the taxpayer as compensation for personal services actually rendered. It does not include, however, that part of the compensation derived by the taxpayer...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...nt-eived us eouitiensatiou for personal services actually rendered, but does not include that jKirt of the 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 reasonable allowance as compensation... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 pages
...SECTION 209 (a). For the purposes of this section — (1) The term "earned income" means wages, salaries, e p# l! M di Vermitt f es Dolme ers eF zu-T ng- T , um Ein W as>l Be | %/ which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...Sec. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, professional fees, and other amounts received as compensation...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...SEC. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, professional fees, and other amounts received as compensation...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...SEC. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, professional fees, and other amounts received as compensation...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...Sec. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, professional fees, and other amounts received as compensation...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...(a) Definitions. — For the purposes of this section — (1) "Earned income" means wages, salaries, professional fees, and other amounts received as compensation...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...authors realized from, their literary and artistic works, and other amounts received from work done, or as compensation for personal services actually rendered...personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation... | |
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For purposes of this section, the term "earned income" 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... 
