 | Congress. Internal Revenue Taxation Joint Committee - 1955 - 152 halaman
...labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax...those specifically exempted. Commissioner v. Jacobson, 336 US 28, 49; Helvering v. Stockholm* Enskilda Bank, 293 US 84, 87-91. Thus, the fortuitous gain accruing... | |
 | United States. Supreme Court - 1955 - 866 halaman
...labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax...those specifically exempted. Commissioner v. Jacobson, 336 US 28, 49; Helvering v. Stockholms Enskilda Bank, 293 US 84, 87-91. Thus, the fortuitous gain accruing... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961 - 942 halaman
...554-555. Cf. JJ Dix, Inc., v. Commissioner, 223 F. 2d 436. 213 Opinion of WARREN, CJ v. Clifford, 309 US 331, 334. And the Court has given a liberal construction...those specifically exempted. Commissioner v. Jacobson, 336 US 28. 49; Helvering v. Stockholms Enskilda Bank, 293 US 84. 87-91. The language of § 22 (a) of... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 1252 halaman
...given a liberal construí to the broad phraseology of the "gross income" definition statutes in recogn of the intention of Congress to tax all gains except those specifically exen (Commissioner v. Jacobson, 336 US 28, 48: Helrtring v. Stockholm* En»¡ ìinnk. 293 US 84, 87-91).... | |
 | United States. Tax Court - 1963 - 1104 halaman
...in question here are not gross income. • * * [Footnotes omitted.] To the same effect that it was the intention of Congress to tax all gains except those specifically exempted, see Commissioner v. Jacobson, 336 US 28, 49. 3. There remains the question of whether, notwithstanding... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1258 halaman
...labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted." • * » "Here we have instances of undeniable accessions to wealth, clearly realized, and over which... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1272 halaman
...labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted." * * * "Here we have instances of undeniable accessions to wealth, clearly realized, and over which... | |
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But Congress applied no limitations as to the source of taxable receipts, nor restrictive Opinion of the Court. 348 US labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention... 
