...gains is obvious from its legislative history. Section II B of the Income Tax Act of 1913 provided that "the net income of a taxable person shall include gains, profits, and income . . . from . . . the transaction of any lawful business carried on for gain or profit, or gains or...

...be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...

...present time. These provisions are as follows : (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries,...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,...

...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,...

...Congress, approved October 3, 1913 (38 US Sts. at Large, 167), is significantly broad and inclusive: "The net income of a taxable person shall include gains, profits, and income derived from . . . dealings in property, whether real or personal, growing out of the ownership or use of or interest...

...income under the terms of the Act includes " gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever...whatever form paid, or from professions, vocations, trades, businesses, commerce, or . sales, or dealings in property, whether real or personal, growing...

...Ct, 158, January 7, 1918. Stock dividend not taxable under act of Oct. 3, 1913, RSUS, providing that "the net Income of a taxable person shall include gains, profits, and income derived from interest, rent, dividends, securities or the transaction of any lawful business carried on for gain...

...That, subject only to such exemptions and deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include gains,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...follows: "Sec. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...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 gains, profits, and Income derived from * * » sales, or dealings In property, whether real or personal, growing out of the ownership or use...