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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, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property,... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 511
by United States. Court of Claims, Audrey Bernhardt - 1958
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...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...property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 343

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 pages
...to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes...property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

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...
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Official Opinions of the Attorneys General of the United States: Advising ...

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...
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Statutes of the United States of America

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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The Federal Reporter

1925 - 1124 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...
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The Federal Reporter

1927 - 1130 pages
...provides that the income taxable "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, • • • of gains or profits and income derived from...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

1920 - 2100 pages
...that— "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 interest, rent, dividends * * * or gains * *...
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The Federal Reporter

1928 - 1130 pages
...Act 1021, § 213 (a) being Сотр. St § 6336%ff, defining such gains, etc., as those derived from "dealings in property, whether real or personal, growing out of the ownership or use or interest in •such property" or "from any source whatever." 2. Internal revenue <g=>7(l I)— Payment...
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The Southwestern Reporter, Volume 205

1919 - 1124 pages
...wise as to make manifest that It is property, thus: "The net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put...
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