...his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. — 'Gross income' includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...

...be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing...

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

...income arising or accruing from all sources,"* said net income being defined in the following paragraph: That, subject only to such exemptions and deductions...income derived from salaries, wages, or compensation, or personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses,...

...such profits and the names of the individuals who would be entitled to the same if distributed. B. That, subject only to such exemptions and deductions...allowed, the net income of a taxable person shall include gams, profits, and income derived from salaries, wages, or compensation for personal service of whatever...

...of such profits and the names of the individuals who would be entitled to the same if distributed. B That, subject only to such exemptions and deductions...income derived from salaries, wages, or compensation lor personal service of whatever kind and in Whatever lorn paid, or from professions, vocations, businesses,...

...Act of September eighth, nineteen hundred and sixteen, is hereby amended to read as follows: " (a) That, subject only to such exemptions and deductions...or dealings in property, whether real or personal, Income Section four of such Act of September eighth, nineteen hundred and sixteen, is hereby amended...

...amended to read as follows: " (a) That, subject only to such exemptions and de- Net Income ductions as are hereinafter allowed, the net income of a taxable...or dealings in property, whether real or personal, Section four of such Act of September eighth, nineteen hundred and sixteen, is hereby amended to read...

...the calendar year nineteen hundred and sixteen and in each calendar year thereafter. 25 Sec. 2. (a) That, subject only to such exemptions and deductions...shall include gains, profits, and income, derived from 26 salaries, wages, or compensation for personal service of whatever kind and in whatever form paid,...

...Cls.) TD 2451. « TD 2433. CHAPTER 17 INCOME FROM PERSONAL, SERVICES The law expressly provides that the net income of a taxable person shall include gains,...derived from salaries, wages, or compensation for personal services of whatever kind and in whatever form paid, or from professions or vocations. It...