Suche Bilder Maps Play YouTube News Gmail Drive Mehr »
Anmelden
Books Bücher
" 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
Vollansicht - Über dieses Buch

Community Property Income: Hearings Before a Subcommittee of the Committee ...

United States. Congress. House. Committee on Ways and Means - 1934 - 338 Seiten
...in the same case (Eisner v. Macomber (252 US 189 et seq.) ) the court defined income 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,...
Vollansicht - Über dieses Buch

Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 630 Seiten
...Supreme Court said (page 207), "* * * we find little to add to the succinct definition * * * ' income mny be defined as the gain derived from capital, from labor, or from both combined ' * * * ", and strongly emphasized that the part of the above definition " derived from capital " must neither be...
Vollansicht - Über dieses Buch

The Taxing Power of the Federal and State Governments: Report to ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 Seiten
...depletion of its capital. The Supreme Court, in handing down its decision, defined income as follows: For income may be defined as the gain derived from...we have combined operations of capital and labor. It was held that the company had secured a gain from capital and labor combined, and the depletion...
Vollansicht - Über dieses Buch

The Taxing Power of the Federal and State Governments: Report to ..., Bände 8-11

United States. Congress. Joint Committee on Internal Revenue Taxation - 1937 - 144 Seiten
...depletion of its capital. The Supreme Court, in handing down its decision, defined income as follows : For income may be defined as the gain derived from capital, from labor, orfrom both combined, and here we have combined operations of capital and labor. It was held that the...
Vollansicht - Über dieses Buch

Trust Companies, Band 32

1921 - 734 Seiten
...legislators and accountants 32 would adopt the definition of income accepted 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 of assets."...
Vollansicht - Über dieses Buch

Revenue Revisions, 1947-48. Hearings..., Eightieth Congress, First ..., Teil 4

United States. Congress. House. Committee on Ways and Means - 1948 - 1352 Seiten
...purpose of applying the income tax laws. The Court defined income in the following brief sentence: Income may be defined as the gain derived from capital, from labor, or from both combined, provided it is understood to include profit, gained through a sale or conversion of capital assets....
Vollansicht - Über dieses Buch

Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1955 - 152 Seiten
...§22 (a) is required by the Court's characterization of income in Eisner v. Macomber, 252 US 189, 207, as "the gain derived from capital, from labor, or from both combined." ° The Court was there endeavoring to determine whether the distribution of a corporate stock dividend...
Vollansicht - Über dieses Buch

United States Reports: Cases Adjudged in the Supreme Court at ..., Band 348

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1955 - 860 Seiten
...22 (a) is required by the Court's characterization of income in Eisner v. Macomber, 252 US 189, 207, as "the gain derived from capital, from labor, or from both combined." 8 The Court was there endeavoring to determine whether the distribution of a corporate stock dividend...
Vollansicht - Über dieses Buch

Federal Tax Policy for Economic Growth and Stability: Papers ..., Band 1

United States. Congress. Joint Economic Committee - 1955 - 962 Seiten
...the Supreme Court before it abandoned the attempt — the Eisner v. Macomber definition of "income" as "the gain derived from capital, from labor, or from both combined" — spoke of "gain from capital" and not "capital gain." Consequently, when the Congress in the Revenue...
Vollansicht - Über dieses Buch

United States Reports: Cases Adjudged in the Supreme Court at ..., Band 348

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1955 - 906 Seiten
...22 (a) is required by the Court's characterization of income in Eisner v. Macomber, 252 US 189, 207, as "the gain derived from capital, from labor, or from both combined." 8 The Court was there endeavoring to determine whether the distribution of a corporate stock dividend...
Vollansicht - Über dieses Buch




  1. Meine Mediathek
  2. Hilfe
  3. Erweiterte Buchsuche
  4. EPUB herunterladen
  5. PDF herunterladen