 | United States. Court of Claims - 1946 - 906 pages
...intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross income" includes gains, profits, and income...rent, dividends, securities, or the transaction of nny business carried on for gain or profit, or gains or profits and income derived from any source... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes gains, profits, and income...; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for gain or profit,... | |
 | United States. Court of Claims - 1939 - 836 pages
...(section 22, Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing...or use of, or interest in such property ; also from rent or other gains or profits and income derived from any source whatever. The net income to be taxed... | |
 | United States. Court of Claims - 1946 - 936 pages
...and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 pages
...interpreted them. Section 22(a) of the Internal Revenue Code of 1939, 53 Stat. 9, defines income as including "gains, profits and income derived from salaries,...compensation for personal service * * * of whatever kind or in whatever form paid * * *." The Tax Court when presented with a situation analogous to that before... | |
 | United States. Court of Claims - 1929 - 868 pages
...defines the income of ' a taxable person as including ' 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, . . . or gains or profits and income derived from any... | |
 | United States. Court of Claims - 1938 - 834 pages
...Section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME, (a) General Definition. — "Gross income" includes gains, profits, and income...salaries, wages, or compensation for personal service, * * * or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... | |
 | Massachusetts. Supreme Judicial Court - 1919 - 36 pages
...inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property ... or gains or profits and income derived from any source... | |
 | United States. Department of Justice - 1922 - 710 pages
...purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior... | |
 | United States - 1917 - 706 pages
...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... | |
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Gross income" Includes gains, profits, and Income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid... 
