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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