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" ... gains or profits and income derived from any source whatever. "
Laws of the State of New York - Page 892
by New York (State) - 1935
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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...property: also from rent, royalties, interest, dividends, securities, or transactions of any trade or business carried on for gain or profit, or gains or profits, and income derived from any source whatever. The words "gross income" shall not include the following : •pay interest...
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Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 pages
...also from rent royalties, interest, dividends, securities, or transactions of any trade or busi ne carried on for gain or profit, or gains or profits, and income derived from at source whatever. The words "gross income" shall not include the following : iterest thereon,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 333

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1948 - 1056 pages
...for tax purposes. As was said in Corliss v. Bowers, 281 US 376, 378, "taxation is not so much action of any business carried on for gain or profit, or gains or profits and income derived from any source whatever." See also Art. 22 (a)-l of Treasury Regulations 94, promulgated under the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 pages
...of or interest in such property; also from interest, rent, dividends, securities, or the ¿ansaction of any business carried on for gain or profit. or gains or profits and income derived from any source whatever. In the case of Presidents of the tlnited States and judges of courts of the...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...of or Interest In such property ; also from Interest, rent, dividends, securities, or tot tranuctlon of any business carried on for gain or profit, or gains or profits and Income "*bt4 from any scarce whatever. • • • JWon 22 (b) (3) Is to the following effect: "'!>) EICLDSIOKS...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on. for...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC § 22 (a). The...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 348

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1955 - 862 pages
...ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gams or profits and income derived from any source whatever. . . ." (Emphasis added.) 53 Stat. 9, 53...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 350

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1956 - 942 pages
...ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for...or profit, or gains or profits and income derived from any source whatever. . . ." For tax years after 1953, transactions such as the one here involved...
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Cases Argued and Decided in the Supreme Court of the United ..., Volumes 245-247

United States. Supreme Court - 1918 - 1592 pages
...personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever, including the income from but not the value of property acquired by gift,...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...ownership " t» of or Interest In such property; also from Interest, rent, dividends, securities, or "* transaction of any business carried on for gain or profit, or gains or profits and Income •fited from any source whatever. • • • *«lon22 (b) (3) Is to the following effect: unlikeliness...
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