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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 - 1920 - 996 Seiten
...Rep. 136; 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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Tax Revision Compendium: Compendium of Papers on Broadening the Tax Base, Band 2

United States. Congress. House. Committee on Ways and Means - 1959 - 760 Seiten
...the Supreme Court before it abandoned the attempt — the Eisner v. Macomber 2 definition of "income" as "the gain derived from capital, from labor, or from both combined" — spoke of "gain derived from capital" and not "capital gain." Consequently, when Congress in the...
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Tax Revision Compendium, 86-1, November 16, 1959

United States. Congress. House Ways and Means - 1959 - 766 Seiten
...the Supreme Court before it abandoned the attempt — the Eisner v. Macomber 2 definition of "income" as "the gain derived from capital, from labor, or from both combined" — spoke of "gain derived from capital" and not "capital gain." Consequently, when Congress in the...
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President's 1961 Tax Recommendations: Hearings Before the Committee ..., Teil 3

United States. Congress. House. Committee on Ways and Means - 1961 - 966 Seiten
...to the succinct definition adopted in two cases arising under the Corporation Tax Act of 1909 * * *. "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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President's Proposals for Revision in the Social Security System: March 1, 2 ...

United States. Congress. House. Committee on Ways and Means - 1967 - 1258 Seiten
...distinguishing realized gain from capital, the Supreme Court in Eisner v. Macomber" characterized income as "the gain derived from capital, from labor, or from both combined,' * * *." 15 5 Railroad Retirement Act of 1935. c. 812. f 10. 49 Stat. 967, 973 — "No annuity payment...
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Hearings, Reports and Prints of the House Committee on Ways and Means, Teile 1-2

United States. Congress. House. Committee on Ways and Means - 1967 - 1272 Seiten
...distinguishing realized gain from capital, the Supreme Court in Einner v. Macomber 14 characterized income as "the gain derived from capital, from labor, or from both combined,' * * *." 15 s Railroad Retirement Act of 19.15. c. 812. i 10. 49 Stat. 987. 973— "No annuity payment...
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Tax Reform Act of 1969: Hearings Before the Committee on Finance ..., Teile 1-2

United States. Congress. Senate. Committee on Finance - 1969 - 1978 Seiten
...the succinct definition adopted in two cases arising under the ' Corporation Tax Act of 1909 * * *. "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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Reports of the Tax Court of the United States, Band 35

United States. Tax Court - 1961 - 1354 Seiten
...exempted." The Court also said that the characterization of income in Eisner v. Macomber, 252 US 189, as "the gain derived from capital, from labor, or from both combined" is not a definitive answer to all questions regarding gross income. According to the Court in the Glenshaw...
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Reports of the Tax Court of the United States, Band 14

United States. Tax Court - 1950 - 1992 Seiten
...scope of the power of Congress tt: tax as expanded by the Sixteenth Amendment, said that "income maj be defined as the gain derived from capital, from labor, or from botli combined." Eisner v. Macomber, 252 US 189. Congress, in th< exercise of its power under the Sixteenth...
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Reports of the United States Tax Court, Band 82

United States. Tax Court - 1984 - 1104 Seiten
...its definition which had been formulated in earlier cases, and was stated at this time at page 207, "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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