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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... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 280
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Reports of the U.S. Board of Tax Appeals, Volume 13

United States. Board of Tax Appeals - Taxation - 1929
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...taxpayer for personal services rendered by him to u corporation which represents a distribution of earnings or profits rather than a reasonable allowance...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Trade Promotion Series, Issue 147

United States - 1933
...professional fees, and other amounts received as compensation for personal services actually rendered. It does not include that part of the compensation derived...to a corporation which represents a distribution of profits rather than a reasonable allowance for the personal services actually rendered. If the taxpayer...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939
...personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...personal services actually rendered, but does not include any amourt not included in gross income, nor that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered In the case of a taxpayer engaged in a trade or business in...
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