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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... "
War Revenue and Federal Income Tax Laws - Page 71
by National Bank of Commerce in New York - 1917 - 170 pages
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Laws of the State of New York, Volume 3

New York (State) - Session laws - 1920 - 1190 pages
...service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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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 - Courts - 1952 - 1030 pages
...original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes gains, profits, and income derived from salaries, wages,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries, wages,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 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,...or use of or interest in real or personal property, . . . or gains or profits and income derived from any source whatever.' " Plaintiff avoids the force...
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Cases Decided in the Court of Claims of the United States, Volume 103

United States. Court of Claims - Law reports, digests, etc - 1946 - 906 pages
...service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the Court of Claims of the United States, Volume 104

United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries, wages,...compensation for personal service, of whatever kind Opinion of the Court 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, Volume 87

United States. Court of Claims - Law reports, digests, etc - 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 out of the ownership or use of, or interest in such property ; also from rent or other gains or profits and income derived from...
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Cases Decided in the Court of Claims of the United States, Volume 61

United States. Court of Claims - Law reports, digests, etc - 1926 - 1122 pages
...income derived from * * * trades, businesses, commerce, or sales, or dealings Oplnlom of the Coirt in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...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,...
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