 Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,...  Reports of the Tax Court of the United States - Page 370by United States. Tax Court - 1950Full view - About this book
 | United States. Internal Revenue Service - Tax administration and procedure - 1978 - 636 pages
...the [respond"53 Stat. 9. as amended, 53 Stat. 574. This section provided: "(a) GENERAL DEFINITION.— 'Gross income' includes gains, profits, and income...salaries, wages, or compensation for personal service ... or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) 13 The... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1678 pages
...as stipulated with the testimony offered. •SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—"Gross income" Includes gains, profits and Income derived...salaries, wages, or compensation for personal service • * *. (b) EICI.DSIONS FROM GROSS INCOME.—The following Items shall not be Included In gross Income... | |
 | United States. Tax Court - Taxation - 1973 - 908 pages
...income under section twenty-nine of this Code. Sec. 20. Gross income. — (a) General definition. — "Gross income" includes gains, profits, and income...professions, vocations, trades, businesses, commerce, sales, or dealings in property, whether real or personal, growing out of the ownership or nse of interest... | |
 | United States. Tax Court - Government publications - 1988 - 1416 pages
...allowed, the net income of a taxable person shall include gains, profits, and income derived from * * * sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from * * * dividends. * * * or gains or profits and... | |
 | Philippines. Supreme Court - Law reports, digests, etc - 1919 - 1244 pages
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out... | |
 | Law reports, digests, etc - 1928 - 1128 pages
...• • the term 'gross income' — "(a) Includes gains, profits, and income derived from • • • businesses, commerce, or sales, or dealings in property,...real or personal, growing out of the ownership or use of or interest in such property; also from interest, * • • or the transaction of any business carried... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1991 - 370 pages
...enacted another Federal income tax substantially similar to the 1894 tax." The 1913 tax was imposed on: gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out... | |
 | United States. Bureau of International Commerce - Commerce - 1964 - 706 pages
...Commonwealth Act 466, ie, the National Internal Revenue Code. Personal Income Tax Taxable income includes all gains, profits, and income derived from salaries,...compensation for personal service of whatever kind or from professions, vocations, trades, businesses, commerce, or dealings in property, unless specifically... | |
 | Gyeorgos C. Hatonn - Religion - 1994 - 274 pages
...the Act it is not salaries, wages or compensation for personal services that are to be included in gains, profits and income DERIVED from salaries, wages or compensation for personal service. The Court ruled similarly in Goodrich v Edwards, (255 US 527 [1921]) and, in 1969, the Court ruled... | |
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