...incomes of persons, co-partnerships, associations and corporations, including gains, profits, and 1 income derived from salaries, wages, or compensation...whatever form paid, or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...be reported in the annual return of the taxpayer includes gains, profits and income derived from: 1. Salaries, wages or compensation for personal service of whatever kind and in whatever form paid; 2. Professions, vocations, businesses, trade, commerce, or sales, or dealings in property, I...

...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service . . . , also from interest, rent, dividends, securities, or the transaction of any lawful business...

...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service . . . , also from interest, rent, dividends, securities, or the transaction of any lawful business...

...of section three hundred and seventy. § 359. Gross income defined. The term " gross income " : 1. Includes gains, profits and income derived from salaries,...professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of...

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

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

...accruing" from all sources in the preceding calendar year, and § II. B, defining rfet income as including gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...realized, and over which the [respond"53 Stat. 9. as amended, 53 Stat. 574. This section provided: "(a) GENERAL DEFINITION.— 'Gross income' includes...salaries, wages, or compensation for personal service ... or gains or profits and income derived from any source whatever. . . ." (Emphasis added.) 13 The...

...as stipulated with the testimony offered. •SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—"Gross income" Includes gains, profits and Income derived...salaries, wages, or compensation for personal service • * *. (b) EICI.DSIONS FROM GROSS INCOME.—The following Items shall not be Included In gross Income...