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" 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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Página 485
por United States. Supreme Court - 1926
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Laws of the State of New York, Volumen3

New York (State) - 1920 - 1190 páginas
...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes 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,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 páginas
...omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — '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,...
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Cases Decided in the Court of Claims of the United States, Volumen58

United States. Court of Claims - 1924 - 792 páginas
...term ' gross income ' means the gross income as defined in section 213." Section 213 reads as follows: "That for the purposes of this title (except as otherwise...compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior courts of the United...
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Cases Decided in the Court of Claims of the United States, Volumen66

United States. Court of Claims - 1929 - 868 páginas
...July 9, 1925. The following are the pertinent sections of the revenue act of 1918 (40 Stat. 1057) : " SEC. 213. That for the purposes of this title (except...salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses,...
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Cases Decided in the Court of Claims of the United States, Volumen65

United States. Court of Claims - 1925 - 828 páginas
...sections 202 and 213 of the act of 1918, 40 Stat. 1057. Section 213 provides in part as follows: " That for the purposes of this title (except as otherwise...salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or...
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Cases Decided in the United States Court of Claims ... with ..., Volumen148

United States. Court of Claims, Audrey Bernhardt - 1962 - 784 páginas
..."normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.— "Gross income" includes gains, profits, and income derived from salaries,...wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof, or any...
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Cases Decided in the United States Court of Claims ... with ..., Volumen129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "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,...
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Cases Decided in the Court of Claims of the United States, Volumen61

United States. Court of Claims - 1926 - 1122 páginas
...accordance with section 203 " (40 Stat. 1060). 'rSKC. 213. That for the purpose of this title * * * the term ' gross income ' — " (a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 páginas
...Section 213 (a) of the Act of February 24, 1919 (40 Stat. 1065), defines gross income as follows: " SEC. 213. That for the purposes of this title (except as otherwise provided in sec. 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries,...
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Statutes of the United States of America

United States - 1917 - 706 páginas
...deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include 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, businesses, trade, commerce,...
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