...political subdivision thereof, or the District of Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatev<jr. The amount of all such items (except...

...or interest in such property; also from interest, rent, dividends, securities, or the transactrades, businesses, commerce, or sales, or dealings in property,...interest in such property; also from interest, rent, divitrades, businesses, commerce, or sales, or dealings in property,113 whether real or personal, growing...

...purposes of this title (except as otherwise provided in section 233), the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever." The provisions of section 213 are obviously...

...political subdivision thereof, or the District of Columbia, the compensation received as such") of whatever kind and in whatever form paid, or from professions,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever." ! Section 233 (a) provides that: "In...

...political subdivision thereof, or the District of Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions,...or the transaction of any business carried on for Rain or profit, or gains or profits and income derived from any source whatever. * * * After payment...

...gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. * • * ; but (b) Does not include the...

...provided in section 233) the term "gross Income" — (a) Includes gains, profits, and income derived from * * * professions, vocations, trades, businesses,...or use of or interest in such property ; also from » » * the transaction of nny business carried on for gain or profit, or gains or profits and income...

...conversion of capital assets." " Gross income " is defined by the Revenue Act of 1926 J to include " gains, profits and income derived from salaries, wages,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever." The same section provides for the exclusion...

...political subdivision thereof, or the District of Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. (b) Exclusions from gross income. —...

...political subdivision thereof, or the District of Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be...