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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,... "
Reports of the United States Tax Court - 第 392 頁
United States. Tax Court 著 - 1988
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Laws of the State of New York, 第 3 卷

New York (State) - 1920 - 1190 頁
...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 ..., 第 343 卷

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 頁
...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, 第 66 卷

United States. Court of Claims - 1929 - 868 頁
...300, 307. § 212), applicable to the case, defines the income of ' a taxable person as including ' gains, profits and income derived from . . . sales,...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 United States Court of Claims ... with Report ..., 第 129 卷

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 頁
...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, 第 87 卷

United States. Court of Claims - 1939 - 836 頁
...(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, 第 61 卷

United States. Court of Claims - 1926 - 1122 頁
...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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Massachusetts Reports: Cases Argued and Determined in the Supreme Judicial ...

Massachusetts. Supreme Judicial Court - 1919 - 36 頁
...inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing...or use of or interest in real or personal property ... or gains or profits and income derived from any source whatever." The mind of the ordinary legislator...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 頁
...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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Statutes of the United States of America

United States - 1917 - 706 頁
...whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal,...or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit,...
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The Federal Reporter: Cases Argued and Determined in the ..., 第 263-264 卷

1920 - 2100 頁
...section 2a of the act of September .8, 1916 (39 Stat. 756 [Comp. St. § 6336b]), which provides that— "The net income of a taxable person shall include...or interest in real or personal property, also from interest, rent, dividends * * * or gains * * * from any source whatever." Plaintiff is the owner of...
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