 | United States - 1927 - 920 pages
...the taxpayer as compensation for personal services actually rendered. It does not include, however, that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...nt-eived us eouitiensatiou for personal services actually rendered, but does not include that jKirt of the compensation derived by the taxpayer for personal...rather than a reasonable allowance as compensation for the personal services a-ctually rendered. In the ease of ;• taxpayer engaged in a trade or business... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. (2) In the case of a taxpayer engaged in a trade or business... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation...rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...the taxpayer as compensation for personal services actually rendered. It does not include, however, that part of the compensation derived by the taxpayer...rather than a reasonable allowance as compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which... | |
| |
For purposes of this section, the term "earned income" means wages, salaries, or 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... 
