...exempt ions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...personal service of whatever kind and in whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property,...

...rate indicated in the table. 4. Income defined.— The gross income of a taxable person will include gains, profits, and income derived from salaries,...personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trades, commerce, or sales, or dealings in property,...

...resident of the United States ; and section 1200 (a) of title XII defines net income as including " gains, profits, and income derived from salaries,...personal service of whatever kind and in whatever form paid." Any moneys received for commutation of quarters, light, and heat clearly constitute income within...

...resident of the United States ; and section 1200 (a) of title XII defines net income as including " gains, profits, and income derived from salaries,...personal service of whatever kind and in whatever form paid." Any moneys received for commutation of quarters, light, and heat clearly constitute income within...

...Others Concerned: Section 213 (a) of the Revenue Act of 1918 provides that gross income shall include "gains, profits, and income derived from salaries,...service ... of whatever kind and in whatever form paid." In accordance with an opinion of the Attorney General, dated May 6, 1919, and based on the well-settled...

...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...personal .service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property,...

...and deductions as are hereinafter allowed, the net income of a taxable person shall include Rains, profits, and income derived from salaries, wages,...personal service of whatever kind and in whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property,...

...period. (See sec. 226.) WHAT IS "GROSS INCOME?» (Sec. 213) (a) Except as otherwise provided in sec. 233 "Gross income" includes, gains, profits, and income...salaries, wages, or compensation for personal service (including in case of the President of the US, the judges of the Supreme and inferior courts, and all...

...is rendered, whether in cash or its equivalent. It includes gains, profits and income derived: (a) From salaries, wages or compensation for personal service. of whatever kind and in whatever form paid. (b) From professions, vocations, trades, businesses, commerce, sales, dealings in property, whether...

...purposes of this title (except as otherwise provided in section 233) the term "gross income"— (a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including in the case of the President of the United States, the judges of the Supreme and inferior...