 | Administrative law - 1941 - 1688 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... | |
 | Administrative law - 1940 - 1806 pages
...the compensation derived by •*Por statutory and source citations, see note to 5 9.1-1. Page 1693 or a nondlplomatic representative) ; "(12) Service...owned by a foreign government — "(A) If the service the personal services actually rendered. In the case of a taxpayer engaged In a trade or business In... | |
 | United States - Law - 1953 - 1744 pages
...gross income under this paragraph. (3) Definition of earned income. sonal services actually rendered, ction. (A) In general. An amount equal to the value of any interest in property which the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | United States - Law - 1964 - 1098 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 en§911 Page 1437 {911 gaged in... | |
 | United States - 1944 - 1344 pages
...professional fees, and other amounts received- as compensation for jiersonal 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, Walter Elbert Barton - Gifts - 1944 - 1286 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... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1944 - 1194 pages
...the purpose of the normal tax, hut not for the surtax, the following credits against the net income : corporation which represents a distribution of earnings...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. Congress. Senate. Committee on Finance - Finance, Public - 1944 - 1196 pages
...against the net income : ******* "(4) Earned income definition*. — For the purposes of this section— corporation which represents a distribution of earnings...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. Congress. Senate. Committee on Finance - Finance - 1944 - 1198 pages
...is in the statute, instead of crossreferencing it to this peculiar earned-income-credit provision. corporation which represents a distribution of earnings...rather than a reasonable allowance as compensation for the ix-rsonal services actually rendered. In the case of a taxpayer engaged In a trade or business... | |
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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... 
