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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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Compilation of the Social Security Laws: Including the Social Security Act ...

United States - Social security - 2003
...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. (B) TAXPAYER ENGAGED IN TRADE OR BUSINESS.— In the case...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - Session laws - 1939
...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...
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The Business Tax Return Handbook

Jack Zuckerman, William Wolf, William F. Wolf - Law - 2004 - 162 pages
...to self-employment tax. IRC Section 911(d)(2)(A), which defines earned income, specifically excludes "that part of the compensation derived by the taxpayer...personal services rendered by him to a corporation that represents a distribution of earnings or profits." S Corporation income is thus not earned income....
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Code of Federal Regulations

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...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

Administrative law - 1971
...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 - 1968
...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 - 1970
...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

Administrative law - 1968
...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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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rendered by him to a corporation which represents n distribution of earnings or profits rather than a reasonable allowance as compensation for the personal...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973
...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 (3) Earned income from business in which capital is material. In the case of a taxpayer engaged in...
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