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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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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1963
...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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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1967 - 1374 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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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967
...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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Legislative History of H.R. 10650, 87th Congress: The Revenue Act of ..., Part 1

United States. Congress. House. Committee on Ways and Means - Public law - 1967 - 4558 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 ■MM actually rendered. In the case of a taxpayer engaged in a trade or business in which...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1973
...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 72

United States. Tax Court - Taxation - 1979
...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. <_ earned income distributions of earnings or profits which...
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Tax Reform Act of 1969: Hearings Before the Committee on Finance ..., Parts 1-2

United States. Congress. Senate. Committee on Finance - Income tax - 1969 - 6777 pages
...contained in the language of the definition of earned income in section 911 (b) that earned income does not include that part of the compensation derived...rather than a reasonable allowance as compensation for the personal services actually rendered. So the 50-percent rate would be limited to an amount which...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - Law reports, digests, etc - 1947
...personal services actually rendered, but docs 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. * * * SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition...
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Tax Reform Act of 1969: Hearings, Ninety-first Congress, First ..., Part 1

United States. Congress. Senate. Committee on Finance - Income tax - 1969 - 6777 pages
...is contained in the language of the definition of earned income in section 911(b) that earned income does not include that part of the compensation derived...distribution of earnings or profits rather than a reasonable allowP«»*»»l *™«3 actually rendered. So *" llmited to an amount whi<* is considered ^ raonal...
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Reports of the Tax Court of the United States, Volume 56

United States. Tax Court - Taxation - 1971
...amounts received as compensation for personal services actually rendered, but does not Include that port of the compensation derived by the taxpayer for personal...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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