 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...• (S) Definition of earned income. — For the purposes of this subsection, "earned income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered • * *, 634 8 y 1 la bos permitted him to exclude this income, but he made his returns... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...income. See article 412. ART. 1662. Definitions and limitations. — The term " earned income " means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal... | |
 | John F. Sherwood - 1925 - 206 pages
...Earned Income. Sec. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, 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 for personal... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...EARNED INCOME. SEC. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, 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 for personal... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...taxes on "earned income" which did not appear in previous laws. "Earned income" is defined to include wages, salaries, professional fees, and other amounts received as compensation for personal services actually performed; it does not include payments, received as a bonus, which represent a distribution... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...EARNED INCOME SECTION 209 (a). For the purposes of this section — (1) The term "earned income" means A{ actually rendered, but does not include that part of the compensation derived by the taxpayer for personal... | |
 | 1926 - 454 pages
...section 20'^ which is pertinent to the instant case is as follows: "(1) The term 'earned income' means wages. salaries, professional fees, and other amounts received as compensation for personal services actuallv rendered * * *." The compensation for services rendered by American Diplomatic and Consular... | |
 | Eric Louis Kohler - 1927 - 618 pages
...EARNED INCOME Sec. 209. (a) For the purposes of this section — (1) The term "earned income" means wages, salaries, 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 for personal... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...which defines earned income. It defines earned income in these terms : The term " earned income " means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered. We would not be here if it were not for the fact that a ruling of the Internal Revenue... | |
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Earned income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the... 
