| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...from their literary and artistic works), but does not include that part of the compensation derived ty the taxpayer for personal services rendered by him...rather than a reasonable allowance as compensation for the personal services actually rendered." The proposed amendment is contained in the underlined words.... | |
| United States - Law - 1928 - 1164 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... | |
| United States - Finance - 1928 - 268 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... | |
| United States. Board of Tax Appeals - Taxation - 1928 - 1582 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...a distribution of earnings or profits rather than n reasonable allowance as compensation for the personal services actually rendered. In the case of... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...actually rendered by the taxpayer. Retired pay and pensions that are taxable are earned income. It does not include that part of the compensation derived...compensation for personal services actually rendered. (b) In case the taxpayer is engaged in a trade or business in which both capital and labor are material... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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... | |
| United States. Board of Tax Appeals - Taxation - 1929 - 1604 pages
...compensation for personal services actually rendered, out does not include that part of the comiieiisation derived by the taxpayer for personal services rendered...a distribution of earnings or profits rather than i\ reasonable allowance as compensation for personal services actually rendered. In the case of a taxpayer... | |
| United States. Board of Tax Appeals - Taxation - 1929 - 1562 pages
...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1927 - 626 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... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 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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