 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...Internal Revenue Code. It is provided in section 22 (a) of the code that " 'Gross income' includes gains, profits, and income derived from * * * sales,...whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, * * * or... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1678 pages
...kind **J in whatever form paid, or from professions, vocations, trades, businesses, commerce, " olei. or dealings In property, whether real or personal, growing out of the ownership " t» of or Interest In such property; also from Interest, rent, dividends, securities, or "* transaction... | |
 | United States. Tax Court - Law reports, digests, etc - 1969 - 1116 pages
...section 22(a) of the Revenue Act of 1934, 48 Stat. 680, ch. 277, includes "income derived from * » * dealings in property, whether real or personal, growing out of the ownership or * * • interest in such property, * * * or gains or profits and income derived from any source... | |
 | United States. Tax Court - Government publications - 1988 - 1416 pages
...only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from...whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from * * * dividends. * * * or gains or profits... | |
 | United States. Tax Court - Taxation - 1973 - 908 pages
..."Gross Income" Includes gains, profits, and Income derived from * * * trades, businesses, commerce, or sales, or dealings In property, whether real or personal, growing out of the possession or use of or Interest In such property ; also from Interest, rent, dividends, partnership... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1991 - 370 pages
...whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities,... | |
 | United States. Congress. Joint Committee on Taxation - Business & Economics - 2001 - 268 pages
...whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities,... | |
 | United States - Session laws - 1939 - 780 pages
...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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... 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. 
