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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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...CODE 116 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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 385 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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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - Law reports, digests, etc - 1947
...Include an; mount not Included In gross Income, nor that part of the compensation derived by the taiptyer for personal services rendered by him to a corporation which represents a distrlbu'iw> of earnings or profits rather than a reasonable allowance as compensation for the P-rsonal...
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The Code of Federal Regulations of the United States of America

Administrative law - 1978
...professional fees, and other amounts received as compensation for personal services actually rendered but does not include that part of the compensation...corporation which represents a distribution of earnings and profits rather than a reasonable allowance for personal services actually rendered. (2) Earned...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1977
...professional fees, and other amounts received as compensation for personal services actually rendered but does not include that part of the compensation...corporation which represents a distribution of earnings and profits rather than a reasonable allowance for personal services actually rendered. (2) Earned...
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The Code of Federal Regulations of the United States of America

Administrative law - 1966
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that part of the compensation...by the taxpayer for personal services rendered by 'Mm to a corporation which represents a distribution of earnings or profits rather than a reasonable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that part of the compensation...by the taxpayer for personal services rendered by ™™ to a corporation which represents a distribution of earnings or profits rather than a reasonable...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970
...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 lor personal services rendered by him to a corporation which represents a distribution of earnings...
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The Code of Federal Regulations of the United States of America

Administrative law - 1995
...include any portion of an amount paid by a corporation which represents a distribution of earnings and profits rather than a reasonable allowance as compensation for personal services actually rendered to the corporation. (2) Earned income from business in which capital is material. In the case of an...
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The Code of Federal Regulations of the United States of America

Administrative law - 2000
...include any portion of an amount paid by a corporation which represents a distribution of earnings and profits rather than a reasonable allowance as compensation for personal services actually rendered to the corporation. (2) Earned income from business in which capital is material. In the case of an...
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