 ... 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 of any business carried on for gain or...  The Federal Reporter - Σελίδα 4051928Πλήρης προβολή - Σχετικά με αυτό το βιβλίο
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1952 - 1030 σελίδες
...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). 2... | |
 | United States. Court of Claims - 1929 - 868 σελίδες
...ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for...the taxable year in which received by the taxpayer * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 σελίδες
...in such property ; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for...income derived from any source whatever. * * * The receipt of the money here in question seems not to fall within any of the language of Section 22 (a)... | |
 | United States. Court of Claims - 1941 - 708 σελίδες
...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. In view of the decision in Uelvenng v. Clifford, above, there can be no question... | |
 | United States. Court of Claims - 1946 - 906 σελίδες
...interest in such property ; also from interest, rent, dividends, securities, or the transaction of nny business carried on for gain or profit, or gains or profits and income derived from any source whatever. • • * •Id. Section 22 (b) (l)-(8). 4 Id. Section 23. Di«sentinK Opinion... | |
 | United States. Court of Claims - 1928 - 764 σελίδες
...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which received by the taxpayer." Plaintiffs can not claim that the dividend received in 1919 accrued in 1916 if testator kept his book... | |
 | 1918 - 502 σελίδες
...profits, and income derived 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," as the declaration of such a dividend adds nothing to the proportional interest... | |
 | United States - 1917 - 706 σελίδες
...or use of or interest in real or personal 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." Section four of such Act of September eighth, nineteen hundred ^oi-Mp-Ks.amendand... | |
 | 1925 - 1124 σελίδες
...profits, and income [derived from named sources] ; also from interest, rent, dividends, securities, or the transaction of any business carried on for...and income derived from any source whatever." The act further provides (Section 210 [Сотр. St. Ann. Supp. 1919, § 633бУ8е] ) that, when the net... | |
 | 1928 - 1130 σελίδες
...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 gains or prof25 F.(2d) 87 its and income derived from any source whatever." Section 202 (Сотр. St. § 6336... | |
| |
