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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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British Ruling Cases from Courts of Great Britain, Canada, Ireland ..., Band 14

1927 - 1244 Seiten
...during a period of time. He cites on the subsequent page various definitions, one of which was that income may be defined as the gain derived from capital, from labor, or from both combined, and points out that the essential matter is that income is not a gain accruing to capital, but a gain derived...
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The Federal Reporter

1927 - 1158 Seiten
...136, 58 L. Ed. 285] ; Doyle v. Mitchell Bros. Co., 247 US 179, 185 [38 S. Ct 467, 62 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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The Central Law Journal, Band 100

1927 - 224 Seiten
...Independence v. Howbert. 231 US 399 415' Doyle v. Mitehell Bros. Co.. 247 US 179. 185)— 'Incon e may be defined as the gain derived from capital, from labor, or from both combined.' provided it be understood to include profit gained trough a sale or conversion of capital assets, to...
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Survey of Cases on Conflict of Laws and Wills

William Tristram Coffin - 1927 - 58 Seiten
...252 US 189, 40 Sup. Ct. Rep. 189, 64 L. Ed. 521, 9 ALR 1570. In this case the court defined 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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The Central Law Journal, Band 92

1921 - 500 Seiten
...Profits on Sale of Stock or Bonds as Income.— The United States Supreme Court has defined "income" as, "The gain derived from capital, from labor, or from both combined, provided, it be understood to include profits gained through sale or conversion of capital assets."...
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The American Economic Review, Band 18

1928 - 450 Seiten
...income. The Supreme Court included "realized" capital gains in the definition of income when it 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."0...
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The Definition of Income and the Comparison of Class Incomes

Edgar Zavitz Palmer - 1928 - 460 Seiten
...given us (4) Commons, M S. "John Locke" p. 60. its definition as now held under the income tax law (5): "Income may be defined as the gain derived from capital, / from labor, or from both combined, provided it be understood to include profit thru sale or conversion of capital assets." This emphasis...
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Annual Report of the Attorney General of the State of New York

New York (State). Attorney General's Office - 1925 - 328 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." (Merrium v. US, 282 Federal...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 Seiten
...income according to the United States Supreme Court's definition of income in the Macomber case: 31 "Income may be defined as the gain derived from capital, from labor, or from both combined." Clearly the royalties cannot be derived from labor. If the application is not property, the royalties...
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Digest of Insurance Cases: Embracing the Decisions of the Supreme and ...

John Allen Finch - 1915 - 602 Seiten
...income within the meaning of the Corporation Tax Act August 5, 1909. Same — Same — Definition: Income may be defined as the gain derived from capital, from labor, or from both combined. [Judgment for company.] Connecticut General Life Ins. Co. v. Eaton, Internal Revenue Collector (USDC,...
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