...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes gains, profits and income derived from salaries, wages...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever, including gains or profits or income...

...liability from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. —...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat....

...grounds, but rejected the claim as to the balance. The Internal Revenue Code, 26 USC, provides : § 22. Gross income — (a) General definition. "Gross...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. ***** (b) Exclusions from gross income....

...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. * * * Regulation 111, section 29.22 (a)-15...

...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be...

...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. In view of the decision in Uelvenng v....

...prospect. The evidence here negatives any such intent. So the plaintiff 1 Revenue Act of 1936, Section 22. Gross Income. (a) General Definition. — "Gross...rent, dividends, securities, or the transaction of nny business carried on for gain or profit, or gains or profits and income derived from any source...

...the proper construction of the income tax statutes. Section 22 (a) of the Internal Revenue Code says: (a) General Definition. — "Gross income" includes...; also from interest, rent, dividends, securities, 123 C. Cls. Opinion of the Court or the transaction of any business carried on for gain or profit,...

...political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. * * *. ***** SEC. 26. CREDITS OF CORPORATIONS....

...derived from salaries, wages, or compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations,...of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. * * * The Treasury regulations in effect...