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" Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. "
Report of a Special Meeting ... and the ... Annual Meeting of the Colorado ... - Seite 148
von Colorado Bar Association - 1914
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Notes on the Revenue Act of 1918, Bände 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 Seiten
...not affect "income received within the year," within excise tax act, section 38, clause 2. (Id.) 13. Income may be defined as the gain derived from capital, from labor, or from both combined. (Connecticut Gen. Life Ins. Co. v. Eaton, 218 Fed. 188, 1914, and Stratton's Independence v. Howbert;...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 Seiten
...not affect "income received within the year," within excise tax act, section 38, clause 2. (Id.) 13. Income may be defined as the gain derived from capital, from labor, or from both combined. (Connecticut Gen. Life Ins. Co. v. Eaton, 218 Fed. 188, 1914, and Stratton's Independence v. Howbert,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 Seiten
...and fiduciaries are treated in the chapters on those respective subjects.3 What Constitutes Income. Income may be defined as the gain derived from capital, from labor, or from both 1 Revenue Act of 1918, § 21 3. 2 Revenue Act of 1918, § 213 (a). 3 See Chapters 10 on Partnerships...
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Stock Dividends: Hearings, March 18 and 19, 1920

United States. Congress. House. Committee on Ways and Means - 1920 - 66 Seiten
...(Stratton's Independence v. Howbert, 231 US, 399, 415; Doyle r. Mitchell Bros. Co.. 247 US, 179, 185) — "Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets,...
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Corporation Finance

Edward Sherwood Mead - 1920 - 506 Seiten
...as to the nature of a stock dividend, we shall find it easy to decide the matter at issue. . . . ' Income may be defined as the gain derived from capital, from labor, or from both combined, provided it be understood to include profit gained through a sale or conversion of capital assets....
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The Federal Income Tax

Thomas Sewall Adams - 1921 - 452 Seiten
...arising from corporate activities. As was said in Stratton's Independence v. Hovibert (231 US 399, 415); "Income may be defined as the gain derived from capital, from labor, or from both combined." Understanding the term in this natural and obvious sense, it can not be said that a conversion of capital...
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State Taxation of Personal Incomes

Alzada Comstock - 1921 - 258 Seiten
...within the meaning of the Sixteenth Amendment. The definition of income adopted by the court, namely " income may be defined as the gain derived from capital, from labor or from both combined, provided it would be understood to include profit gained through the sale or conversion o'f assets...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Band 3

United States - 1921 - 1064 Seiten
...arising from corporate activities. As was said in Stratton's Independence V. Howbert, 231 US 3!)9, 415, "Income may be defined as the gain derived from capital, from labor, or from both combined." Understanding the term in this natural and obvious sense, it cannot be said that a conversion of capital...
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Cases Argued and Adjudged in the Supreme Court of the United States, Band 255

United States. Supreme Court - 1921 - 684 Seiten
...is especially significant in its application, to such a case as we have here, so that it now reads: '"Income may be defined as the gain derived from capital, from labor, or from both combined, ' provided it be understood to include profit gained through a sale or conversion of capital assets.'...
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The Federal Income Tax

Thomas Sewall Adams - 1921 - 296 Seiten
...Independence v. Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185) — "Income maybe defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets to...
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