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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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United States Supreme Court Reports, Band 64

United States. Supreme Court - 1921 - 1006 Seiten
...used in both the Corporation Excise Tax Law of 1909 and the Income Tax Law of 1913, has been denned as the gain derived from capital, from labor, or from both combined. Stratton's Independence v. Howbert, 231 Ü. S. 399, 416, 58 L. ed. 285, 292, 34 Sup. Ct. Rep. 136;...
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Reports of Cases Heard and Determined in the Appellate Division of ..., Band 196

New York (State). Supreme Court. Appellate Division - 1921 - 1112 Seiten
...commerce, or sales, or dealings in property," and the United States Supreme Court defines "income" as the " gain derived from capital, from labor, or from both combined." (Doyle v. Mitchell Brothers Co., 247 US 179, 185, and authority there cited.) So long as property remains...
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The American Political Science Review, Band 16

Westel Woodbury Willoughby, John Archibald Fairlie, Frederic Austin Ogg - 1922 - 778 Seiten
...of 1909," which had been summed up by Justice Pitney in Eisner v. Macomber, in the following words: 'Income may be defined as the gain derived from capital, from labor, or from both combined, provided it be understood to include profits gained through the sale or conversion of capital assets."11...
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Auditing Principles: A Textbook

Robert Hiester Montgomery, Walter Adolph Staub - 1923 - 512 Seiten
...said in Stratton's Independence v. Howbcrt, 231 US 399, 415; 58 L. Ed. 285, 292; 34 Sup. Ct. Rep. 136: "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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Auditing Theory and Practice: General principles

Robert Hiester Montgomery - 1922 - 760 Seiten
...said in Stratlon's Independence v. Howbert, 231 US 399, 415; 58 L. Ed. 285, 292; 34 Sup. Ct. Rep. 136: "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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Selected Cases in Constitutional Law

Harold Edgar Barnes, B. A. Milner - 1924 - 440 Seiten
...399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185, 62 L. ed. 1054, 1059, 38 Sup. Ct. Rep. 467) : "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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Treasury Decisions Under Internal Revenue Laws ..., Band 22,Ausgaben 2959-3111

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924 - 406 Seiten
...definition of income. In Stratton's Independence v. Howbert (231 US 399, 415; TD 1913), income was defined as "the gain derived from capital, from labor, or from both combined." In Doyle v. Mitchell (247 US 179; TD 2723), this definition was approved when made to include profit...
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The State Department Reports of the State of New York, Band 31,Ausgaben 230-241

New York (State) - 1924 - 858 Seiten
...Tax Law of New York State was intended to tax "income" which has been frequently denned by the courts as "The gain derived from capital, from labor or from both combined, including the profit gained through a sale or conversion of capital assets." Merriam v. U. 8., 282...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 Seiten
...Walsh (Col.) v. Brewster (1921) 255 US 536; affirming Id., (DC, D. Conn. 1920), 268 Fed. 207. loe (b) " '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 Journal of Political Economy, Band 33

1925 - 740 Seiten
...succinct definition adopted in two cases arising under the Corporation Act of 1909. "Income may be denned 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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