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" 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... "
Statistics of Income for ... - Página 333
por United States. Internal Revenue Service - 1954
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...EARNED INCOME. — For purposes of this section, the term "earned income" means wages, salaries, or 3S G d X4 3AR* ! O N W} 6@ P 9 P *8D# D .F 6 z . l . P/ %݋ m S U: i) I] but does not include that part of the compensation derived by the taxpayer for personal services rendered...
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Hearings, Reports and Prints of the Senate Committee on Finance, Partes1-4

United States. Congress. Senate. Committee on Finance - 1962 - 1730 páginas
...EARNED INCOMF,. — 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 for personal services rendered...
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Public Affairs

United States. Department of State. Office of Media Services - 1963 - 274 páginas
...so-called earned income at 25 per cent less than other income. Earned income is defined in the law as wages, salaries, professional fees, and other amounts received as compensation for personal services. In the case of a taxpayer engaged in a trade or business, a reasonable allowance for compensation to...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1963 - 1266 páginas
...1) In general. — For purposes of this section, the term "earned income" means wages, salaries, or ]R^R_R R@ , but does not include that part of the compensation derived by the taxpayer for personal services rendered...
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Legislative History of H.R. 10650, 87th Congress: The Revenue Act of 1962 ...

United States. Congress. House. Committee on Ways and Means - 1967 - 1468 páginas
...Earned Income. — For purposes of this seclion, 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 for personal services rendered...
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Legislative History of the Internal Revenue Code of 1954 ..., Volúmenes8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1392 páginas
...EARNED INCOME. — 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 for personal services rendered...
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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967 - 1204 páginas
...country of jurisdiction. Earned income Paragraph (1) of subsection (b) provides that wages, salaries, or professional fees, and other amounts received as compensation for personal services actually performed which, under the foreign commulity property laws is treated as community income of the spouses,...
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Internal Revenue Cumulative Bulletin, Tema 2

United States. Internal Revenue Service - 1978 - 632 páginas
...section 401(c)(2)(C) or section 911 (b). Section 911(b) of the Code provides, in part, that the term "earned income" means wages, salaries, professional...compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital...
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Internal Revenue Cumulative Bulletin, Parte2

United States. Internal Revenue Service - 1976 - 720 páginas
...amount received as a pension or annuity. Section 911(b) of the Code provides, in general, that the term earned income means wages, salaries, professional...compensation for personal services actually rendered. The work-qualifying requirement of section 37 (b) of the Code (that is, the requirement that, in order...
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Reports of the Tax Court of the United States, Volumen6

United States. Tax Court - 1947 - 1334 páginas
...« • • • • • (4) EARNED INCOME DEFINITIONS. — For the purposes of this section — (A) "Earned Income" means wages, salaries, professional...compensation for personal services actually rendered, but does not Include any amount not Included In gross Income, nor that part of the compensation derived...
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