Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 893 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...
Full view - About this book

Postponement of Income Tax on Income Set Aside for Retirement: Hearing ...

United States. Congress. House. Committee on Ways and Means - Income tax - 1952 - 134 pages
...include any amount not included in gross income (computed without reference to this subsection), nor that part of the compensation derived by the taxpayer for personal services rendered by Mm to a corporation which represents a distribution of earnings or profits rather than a reasonable...
Full view - About this book

Treasury-Post Office Departments ..., Volume 71, Part 1 - Volume 954, Part 1

United States. Congress. House. Committee on Appropriations - 1953 - 769 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...
Full view - About this book

Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - Income tax - 1953 - 640 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...which represents a distribution of earnings or profits 200 Taxable Years Beginning in 1952 Taxable Years Beginning in 1951 207 Taxable Years Beginning in...
Full view - About this book

Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - Internal revenue - 1963
...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 a cori>oration which represents a distribution of earnings and profits rather than a reasonable allowance...
Full view - About this book

Individual Retirement Act of 1955: Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - Annuities - 1955 - 282 pages
...not include any amount not included in gross income (computed without reference to this section), nor that part of the compensation derived by the taxpayer...corporation which represents a distribution of earnings and profits rather than a reasonable allowance as compensation for the personal services actually rendered....
Full view - About this book

Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, =l j$#F : R< the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in...
Full view - About this book

Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Public welfare - 1961 - 504 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...
Full view - About this book

Revenue Act of 1962, Volumes 1-3

United States. Congress. Senate. Committee on Finance - Depreciation allowances - 1962
...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...
Full view - About this book

Revenue Act of 1962: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Income tax - 1962 - 4934 pages
...addition of a limitaI ion on the meaning of the term, "earned income.'' Il was provided that the term did not include that part of the compensation derived by the taxpayer for personal services rendered by liim to a corporation which represents a distribution of earn ni- prolits rather than a reasonable...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF