 | United States. Court of Claims - 1925 - 828 pages
...revenue act are sections 202 and 213 of the act of 1918, 40 Stat. 1057. Section 213 provides in part as follows: " That for the purposes of this title...otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal... | |
 | United States. Court of Claims - 1929 - 868 pages
...1925. The following are the pertinent sections of the revenue act of 1918 (40 Stat. 1057) : " SEC. 213. That for the purposes of this title (except as otherwise provided in section 233) the term ' gross income ' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal... | |
 | United States. Court of Claims - 1924 - 792 pages
...distinction between individual and corporation life insurance policies. Section 213 of that act now reads: "(b) Does not include the following items, which shall be exempt from taxation Opinion of the Court. under this title : (1) The proceeds of life insurance policies paid upon the... | |
 | United States. Department of Justice - 1922 - 710 pages
...less deductions allowed (sec. 212). Gross income is denned as follows (sec. 213, 40 Stat. 1065) : " That for the purposes of this title (except as otherwise provided in section 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries, wages, compensation for personal... | |
 | 1928 - 1130 pages
...section 213, less the deductions allowed-by section 214." Section 213 (Сотр. St. § 6336V8ff) : "For the purposes of this title (except as otherwise provided in section 233) the term 'gross income' — "(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...the employees of territories. Pay of soldiers and sailors only partly exempt. — LAW. Section 213 o the same extent that similar expenses are deducted by individuals. The items j,expense .... (8) So much of the amount received during the present war by a person in the military or naval... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...such new accounting period, subject to the provisions of section 226. GROSS INCOME DEFINED SEC. 213. That for the purposes of this title (except as otherwise...provided in section 233) the term "gross income"— (a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal... | |
 | George Edwin Holmes - 1919 - 1052 pages
...such new accounting period, subject to the provisions of section 226. GROSS INCOME DEFINED Sec. 213. That for the purposes of this title (except as otherwise provided in section 233) the term "gross income" — (a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal... | |
 | National City Company, United States - 1919 - 104 pages
...212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b) Does not include the following items, which shall be exempt from taxation under this title : 51. (1) The proceeds of life insurance policies paid upon the death of Proceeds of life in- the insured... | |
 | George Edwin Holmes - 1919 - 1048 pages
...of section 212, any such amounts are to be properly accounted for as of a different period; but (bi Does not include the following items, which shall be exempt from taxation under this title: (1) The proceeds of life insurance policies paid upon the death of the insured to individual beneficiaries... | |
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EXCLUSIONS. [SEC. 213. That for the purposes of this title (except as otherwise provided in section 233) the term 
