 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 sidor
...regard to the statutory language "gain derived from capital" : * * * Here we have the essential matter: not a gain accruing to capital, not a growth or increment of 509 Opinion of the Court value in the investment ; but a gain, a profit, something of exchangable value... | |
 | 1923 - 1092 sidor
...language of the Phellis Case) as "a gain derived from capital, not a gain accruing to capital, nor a growth or increment of value in the investment,...value, proceeding from the property, severed from capital, however invested, and coming in; that is, received or drawn by the claimant for his separate... | |
 | 1925 - 822 sidor
...conversion of capital assets, to which it was applied in the Doyle case Here we have the essential matter: not a gain accruing to capital, not a growth or increment..."derived," that is, received or drawn by the recipient for his separate use, benefit, and disposal; that is income derived from property.1 In Eisner vs. Macomber,... | |
 | Edward Sherwood Mead - 1920 - 504 sidor
...capital'; — 'the gain — derived — from — capital,' etc. Here we have the essential matter: not a gain accruing to capital, not a growth or increment...or employed, and coming in, being 'derived,' that ia, received or drawn by the recipient (the taxpayer) for his separate use, benefit and disposal;—... | |
 | 1920 - 502 sidor
...the fact that to be income such appreciation must be realized upon a closed transaction and be "... .something of exchangeable value, proceeding from...'derived,' that is, received or drawn by the recipient " An actual sale is practically the only answer to this description. Among economists and authorities... | |
 | United States. Supreme Court - 1921 - 628 sidor
...— capital"; "the gain — derived — from — capital," etc. Here we have the essential matter: not a gain accruing to capital ; not a growth or increment...exchangeable value, proceeding from the property, »evered from the capital, however Invested or employed, and coming in, being "derived" — that is,... | |
 | United States. Supreme Court - 1921 - 1362 sidor
...capital,-" — "the gain — derived — from — capital" etc. Here we have the essential matter: not a gain accruing to capital, not a growth or increment...a gain, a profit, something of exchangeable value p'oceeding from the property, severed from the capital, however invested or employed, and coming in,... | |
 | United States. Supreme Court - 1921 - 1006 sidor
...gain — derived — from — capital," etc. Here we have the essential matter: not a gain accruing 1o capital, not a growth or increment of value in the...a gain, a profit, something of exchangeable value p*oceeding from the property, severed from the capital, however invested or employed, and coming in,... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 sidor
...of income states : Here we have the essential matter: Not a gain net-ruing to capital, not a ymtcth or increment of value in the investment, but a gain, a profit, something of exchangeable value prorreditifi from the property, xereretl from- the capital however invested or employed. * * *. Here... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 sidor
...we have the essential matter: Not a gain net-ruing to capital, not a yrowth or increment of value iw the investment, but a gain, a profit, something of exchangeable value proceeding from the property, nerered from the capital however invested or employed. * * *. Here profit is made synonymous with income,... | |
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the gain — derived — from — capital,' etc. Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property,... 
