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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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Convention to Revise the Constitution, June 5, 1918, January 13, 1920 ...

New Hampshire. Constitutional Convention - 1918 - 652 pages
...impose and levy taxes on incomes of persons, co-partnerships, associations and corporations, including 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 out...
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Convention to Revise the Constitution: June, 1918

New Hampshire. Constitutional Convention - 1918 - 192 pages
...impose and levy taxes on incomes of persons, co-partnerships, associations and corporations, including 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 out...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 148 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 245

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1918 - 820 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, 151. Opinion of the Court. or sales, or dealings in property, whether...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 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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Supreme Court Reporter, Volume 38

United States. Supreme Court - 1918 - 636 pages
...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...of whatever kind and in whatever form paid, or from g professions, vocations, business, trade, com- л merce.'or sales, or dealings in property, whether*...
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Convention to Revise the Constitution: June, 1918

New Hampshire. Constitutional Convention - 1918 - 192 pages
...incomes of persons, co-partnerships, associations and corporations, including gains, profits, and 1 income derived from salaries, wages, or compensation...whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 pages
...and in Individuals whatever form paid, or from professions, vocations, businesses, Defined. trade, commerce, or 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, securities, or the...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 152 pages
...be reported in the annual return of the taxpayer includes gains, profits and income derived from: 1. Salaries, wages or compensation for personal service of whatever kind and in whatever form paid; 2. Professions, vocations, businesses, trade, commerce, or sales, or dealings in property, I...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956 - 1226 pages
...petitioners is correct and the deficiency asserted is erroneous. ' SEC. 22. GROSS INCOME. (a) GXNEBAL DEFINITION. — "Gross Income" Includes gains, profits,...businesses, commerce, or sales, or dealings In property • • • also from • • • gains or profits and income derived from any source whatever •...
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