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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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Reports of the United States Tax Court, Band 70

United States. Tax Court - 1978 - 1192 Seiten
...the definition of income stated by the Supreme Court in Eisner v. Macomber, 252 US 189, 207 (1920), as "the gain derived from capital, from labor, or from both combined." They argue that the "gain" from labor cannot be determined until the "cost of doing labor," ie, their...
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No-fault Motor Vehicle Insurance: Hearings, Ninety-second Congress, First ...

United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Commerce and Finance - 1971 - 1072 Seiten
...amendment became part of the Constitution February 25, 1913. In 1913 Mr. Justice Pitney defined income as "The gain derived from capital, from labor, or from both combined, "130 ancj {his definition was reiterated in Eisner v. Macomber, 252 US 189 (1920). In view of this...
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Annual Report of the Attorney General of the United States

United States. Department of Justice - 1954 - 1400 Seiten
...the light of the Supreme 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," and that the damages were windfalls which did not come within that definition. The Supreme Court decided...
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Computer Science and Law

Brian Niblett - 1980 - 264 Seiten
...call template-like concepts, beginning with what was essentially a dictionary definition of income. "Income may be defined as the gain derived from capital, from labor, or from both combined," he wrote, 252 US 189, 207 (1920), lifting the exposition from two cases arising under the Corporation...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Band 481

United States. Supreme Court - 1990 - 1088 Seiten
...meaning." Perrin v. United States, 444 US 37, 42 (1979). The plurality recognizes that income commonly is defined as " ' "the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a of the AFDC statute, and so is entitled...
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Replacing the Federal Income Tax: Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1996 - 308 Seiten
...Macomber. 252 US 169, (19201. is here given along with another tax case occurring eight years afterwards: "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 Tax Relief Proposals: Individual Income Tax Rates ..., Band 4

United States. Congress. House. Committee on Ways and Means - 2001 - 154 Seiten
...question, although the answer was universally known. They, however, defined it in light of the 16 Amendment as; "the gain derived from capital, from labor or from both combined". How many "sources" aid they list, only two. Why? Because, "income" belongs to the person owning the...
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Business Activity Tax Simplification Act of 2003: Hearing Before the ...

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law - 2004 - 152 Seiten
...denied. 510 US 992 (1993) 16 As noted by one state tax expert. "'[i|ncomc.' we were told long ago. 'may be defined as the gain derived from capital, from labor, or from both combined '" W Hcltcrstcin. On the Proposed Single-Factor Formula In Michigan. Stale Tax Notes. Oct 2. 1995,...
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Business Activity Tax Simplification Act of 2005: Hearing Before the ...

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law - 2006 - 224 Seiten
...denied, 5I0 US 992 (l993). "' As noted by one state tax expert, "'[ijnconie,1 we were told long ago, 'may be defined as the gain derived from capital, from labor, or from both combined.'" W. Hellerstein, On the Proposed Single-Factor Formula in Michigan, State Tax Notes, Oct. 2, I995, at...
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U. S. Master Tax Guide

CCH Incorporated - 2007 - 872 Seiten
...that is quite different from the layman's concept. The Supreme Court has approved this definition: "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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