...twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows : ^" Inc^udes gains, profits and income derived from salaries, wages...or profit, or gains or profits and income derived from any source whatever, including gains or profits or income derived through estates or trusts by...

...liability from $6,843.93 to $222,408.32, was due largely to his omission from his original return 1 "SEC. 22. GROSS INCOME. "(a) GENERAL DEFINITION. —...or profit, or gains or profits and income derived from any source whatever. . . ." (Emphasis supplied.) 53 Stat. 9, 53 Stat. 574, 26 USC §22 (a). 2...

...grounds, but rejected the claim as to the balance. The Internal Revenue Code, 26 USC, provides : § 22. Gross income — (a) General definition. "Gross...or profit, or gains or profits and income derived from any source whatever. ***** (b) Exclusions from gross income. The following items shall not be...

...purposes of section 22 (a) which provides in its broad terms for the inclusion in gross income of * * * gains, profits, and income derived from salaries,...profits and income derived from any source whatever. In view of the decision in Uelvenng v. Clifford, above, there can be no question that plaintiff retained...

...sufficiently similar to the facts in this case to be persuasive. Section 22 (a) of the Code provides : GENERAL DEFINITION. — "Gross income" includes gains,...or profit, or gains or profits and income derived from any source whatever. * * * Regulation 111, section 29.22 (a)-15 provides: Acquisition or disposition...

...purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries,...or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the...

...political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions,...or profit, or gains or profits and income derived from any source whatever. * * *. ***** SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation...

...derived from salaries, wages, or compensation for personal service, of whatever kind Opinion of the Court and in whatever form paid, or from professions, vocations,...or profit, or gains or profits and income derived from any source whatever. * * * The Treasury regulations in effect from 1920, made under the Revenue...

...District of Columbia, the compensatioD received as such) , of whatever kind and in Opinion of the Court. whatever form paid, or from professions, vocations,...or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the...

...this * * * the term ' gross income ' — "(a) Includes gains, profits, and income derived from * * * trades, businesses, commerce, or sales, or dealings...or profit, or gains or profits and income derived from any source whatever." The provisions of this act as well as the act of 1916, which was held to...