 Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp.  Trust Companies - Página 3581921Vista completa - Acerca de este libro
 | United States. Court of Claims - 1924 - 792 páginas
...509, 518, has defined the meaning of the word " income " as follows : " Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets." It can not be said that the proceeds of life insurance policies... | |
 | 1925 - 822 páginas
...definition adopted in two cases arising under the Corporation Act of 1009. "Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle case Here we have the... | |
 | Robert Hiester Montgomery - 1927 - 880 páginas
...that existed at the commencement of the period under consideration.10 Income may be defined as the gain derived from capital, from labor. or from both...it be understood to include profit gained through a sale or conversion of capital assets." One of the best legal definitions of "profit," of general... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1920 - 708 páginas
...Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185)— "Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. 183, 185). Brief... | |
 | Edward Sherwood Mead - 1920 - 506 páginas
...dividend, we shall find it easy to decide the matter at issue. . . . ' Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets. ' . . . Brief as it is, it indicates the characteristic and... | |
 | United States. Congress. House. Committee on Ways and Means - 1920 - 66 páginas
...231 US, 399, 415; Doyle r. Mitchell Bros. Co.. 247 US, 179, 185) — "Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle case (pp. 183, 185). Brief... | |
 | Thomas Sewall Adams - 1921 - 296 páginas
...Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185) — "Income maybe defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets to which it was applied in the Doyle case (pp. 183, 185). Brief... | |
 | United States. Supreme Court - 1921 - 688 páginas
...determining the amount of such gain derived." Ard the definition of "income" approved by this court is: "'The gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets." Eisner v. Macomber, 252 US 189, 207. It is thus very plain... | |
 | United States. Supreme Court - 1921 - 684 páginas
...its application, to such a case as we have here, so that it now reads: '"Income may be defined as the gain derived from capital, from labor, or from both...it be understood to include profit gained through a sale or conversion of capital assets.' Eisner v. Macotnber, 252 US 189, 207. The use made of this... | |
 | 1921 - 498 páginas
...determining the amount of such gam derived." And the definition of "income" approved by this court is: "A gain derived from capital, from labor, or from both combined, provided it be understood to include profits gained through sale or conversion of capital assets." Eisner v. Macomber, 252 US 189, 207.... | |
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