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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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Legislative Document, Band 1

New York (State). Legislature - 1925 - 962 Seiten
...Law of New York State was intended to tax "income" which has been frequently defined 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." tMe mam v. US, 282 Federal...
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The Federal Reporter, Band 275

1922 - 1084 Seiten
...as laid down by the United States Supreme Court, within the purview of the Constitution, is denned as: " * * * The gain derived from capital, from labor, or from both combined, provided it be understood to include profits gained through a sale or conversion of capital assets."...
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Reports of the U.S. Board of Tax Appeals, Band 1

United States. Board of Tax Appeals - 1926 - 1508 Seiten
...28r() ; Doyle v. Mitchell Bros. Co., 247 US 179, 185. 38 Sup. Ct. 407. 4(!9 ((i'j L. Ed. 1054)). " 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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Harvard Law Review, Band 39

1926 - 1180 Seiten
...(Stratton's Independence v. Howbert, 231 US 399, 415 ; Doyle v. 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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Rudiments of Business Finance

Edward Sherwood Mead, Karl William Henry Scholz - 1926 - 330 Seiten
...from incomes subject to the Federal Income Tax. The court's argument may be summarized as follows: 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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Cases on Federal Taxation, Band 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 Seiten
...Cas. 1917B, 713; Eisner v. Macomber, 252 US 189, 40 Sup. Ct. 189, 64 L. ed. 521, 9 ALR 1570, said: " '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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National University Law Review, Band 6

1926 - 666 Seiten
...the succinct definition adopted in two cases arising under the Corporation Tax Act of 1909 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 Sixteenth Amendment

Earle Hoyt Ketcham - 1926 - 24 Seiten
...that the national government should have such power. The word "income" has been denned by the court "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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California Law Review, Band 14

1926 - 552 Seiten
...(1920) 252 US 189, 40 Sup. Ct. Rep. 189, 64 L. Ed. 521, 9 ALR 1570. In this case the court denned income as "the gain derived from capital, from labor, or from both combined or conversion of capital assets." In United States v. Oregon-Washington Ry. & Nav. Co. (1918) 251 Fed....
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Reports of the U.S. Board of Tax Appeals, Band 4

United States. Board of Tax Appeals - 1927 - 1522 Seiten
...act of 1909 ; and the gains derived from it are properly and strictly the income from that business ; for " income " may be defined as the gain derived...we have combined operations of capital and labor. In the case of Doyle v. Mitchell Brothers Co., 247 US 179, the court said, at page 185: Whatever difficulty...
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