 | United States. Congress. House. Committee on Ways and Means - 1972 - 924 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... | |
 | Administrative law - 1972 - 580 pages
...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... | |
 | Administrative law - 1967 - 528 pages
...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... | |
 | United States. Tax Court - Taxation - 1978 - 1172 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 a writing with any person relating to the liability of such person (or of the person or estate for whom... | |
 | United States. Congress. Joint Committee on Taxation - Income tax - 1979 - 1376 pages
...business, ie, earned income does not include compensation which represents a distribution of corporate earnings or profits rather than a reasonable allowance...compensation for personal services actually rendered.) Reasons for change The 30-percent net profits limitation on the amount of compensation from certain... | |
 | United States. Congress. Joint Committee on Taxation - Income tax - 1979 - 494 pages
...business, ie, earned income does not include compensation which represents a distribution of corporate earnings or profits rather than a reasonable allowance...compensation for personal services actually rendered.) Reasons for change The 30-percent net profits limitation on the amount of compensation from certain... | |
 | United States. Tax Court - Taxation - 1983 - 1250 pages
...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 ur profits rather than a reasonable allowance as compensation for the personal services actually rendered.... | |
 | United States. Congress. House. Committee on Ways and Means - Law - 1995 - 138 pages
...professional fees and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...personal services rendered by him to a corporation that represents a distribution of earnings and profits rather than a reasonable allowance as compensation... | |
 | United States - Social security - 2003 - 992 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. (B) TAXPAYER ENGAGED IN TRADE OR BUSINESS.— In the case... | |
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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... 
