 For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not Include that part of the compensation derived by the taxpayer...  United States Congressional Serial Set - Strana 151944Úplné zobrazení - Podrobnosti o knize
 | 1927 - 920 str.
...the taxpayer as compensation for personal services actually rendered. It does not include, however, that part of the compensation derived by the taxpayer...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
 | United States. Internal Revenue Service - 1924 - 396 str.
...compensation for personal services. The term does not include that part of any compensation received by the taxpayer for personal services rendered by...compensation for the personal services actually rendered. No general rule can be laid down defining the trades or businesses in which personal services and capital... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 str.
...income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that...compensation for the personal services actually rendered. (2) In the case of a taxpayer engaged in a trade or business in which both personal service and capital... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 str.
...the taxpayer as compensation for personal services actually rendered. It does not include, however, that part of the compensation derived by the taxpayer...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 str.
...which follows what you have read in paragraph (1) of section (a) shows a different intent. It says, "but does not include that part of the compensation...rather than a reasonable allowance as compensation for personal services actually rendered." Mr. OSBORNE. As a stockholder. Mr. CHINDBLOM. We got around that... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 str.
...which follows what you have read in paragraph (1) of section (a) shows a different intent. It says, "but does not include that part of the compensation...rather than a reasonable allowance as compensation for personal services actually rendered." Mr. Osborne. As a stockholder. Mr. Chindblom. We got around that... | |
 | United States. Board of Tax Appeals - 1928 - 1582 str.
...Income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that...a distribution of earnings or profits rather than n reasonable allowance as compensation for the personal services actually rendered. In the case of... | |
 | Robert Hiester Montgomery - 1927 - 1510 str.
...actually rendered by the taxpayer. Retired pay and pensions that are taxable are earned income. It does not include that part of the compensation derived...rather than a reasonable allowance as compensation for personal services actually rendered. (b) In case the taxpayer is engaged in a trade or business in... | |
 | United States. Board of Tax Appeals - 1929 - 1562 str.
...income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that...taxpayer for personal services rendered by him to u corporation which represents a distribution of earnings or profits rather than a reasonable allowance... | |
 | United States. Board of Tax Appeals - 1929 - 1604 str.
...compensation for personal services actually rendered, out does not include that part of the comiieiisation derived by the taxpayer for personal services rendered...a distribution of earnings or profits rather than i\ reasonable allowance as compensation for personal services actually rendered. In the case of a taxpayer... | |
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