...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,...

...REFERENCES.— For definition of "adjusted net income" and "normal-tax net income," see section 13. SEC. 22. GROSS INCOME. (a) GENERAL DEFINITION.—...salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof,...

...of the Sixteenth Amendment, and are in effect at the present time. These provisions are as follows : (a) General Definition. — "Gross income" includes...compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations, trades, businesses,...

...(section 22, Revenue Act of 1932; 47 Stat. 169, 178) as including gains, profits, and income derived from dealings in property, whether real or personal, growing...or use of, or interest in such property ; also from rent or other gains or profits and income derived from any source whatever. The net income to be taxed...

...income under the terms of the Act includes " gains, profits, and income derived from salaries, wages, compensation for personal service * * * of whatever...ownership or use of or interest in such property." (40 Stat. 1065.) The law of Texas presumes that the earnings of the husband and wife are the product...

...deductions as are '"''"'" "' '' ''""^ hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...wise as to make manifest that It is property, thus: "The net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put...

...carried on in the United States by persons residing elsewhere. This net income is declared to include "gains, profits and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce or sales or dealings in property, whether real or personal, growing out...