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" 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, commerce, or sales, or dealings... "
Reports of the Tax Court of the United States - Page 4
by United States. Tax Court - 1961
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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
...and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal,...gain 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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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...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, or the...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...net income of a taxable person shall include gains, profits, and Income derived from * * » 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 * * * or gains * *...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1124 pages
...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, or the...
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The Federal Reporter

Law reports, digests, etc - 1928 - 1130 pages
...Act 1021, § 213 (a) being Сотр. St § 6336%ff, defining such gains, etc., as those derived from "dealings in property, whether real or personal, growing out of the ownership or use or interest in •such property" or "from any source whatever." 2. Internal revenue <g=>7(l I)— Payment...
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The Journal of political economy, Volume 33

1925 - 822 pages
...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, or the...
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Transactions, Volume 18

Maryland State Bar Association - 1913 - 318 pages
...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 or the...
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The American Year Book

Albert Bushnell Hart - Almanacs, American - 1914 - 922 pages
...kind and m 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 la real or personal property, also from Interest, rent, dividends, securities, or the...
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Income Tax

Income tax - 1914 - 776 pages
...organized or operated for profit. 1 Supra, p. 19 tl seq. tions, 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, rents, dividends, securities, or...
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