...exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out...

...provides that the income taxable "shall include gains, profits, and income derived from • • • sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, • • • of gains or profits and income derived from...

...that— "The net income of a taxable person shall include gains, profits, and Income derived from * * » sales, or dealings In property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends * * * or gains * *...

...Act 1021, § 213 (a) being Сотр. St § 6336%ff, defining such gains, etc., as those derived from "dealings in property, whether real or personal, growing out of the ownership or use or interest in •such property" or "from any source whatever." 2. Internal revenue <g=>7(l I)— Payment...

...wise as to make manifest that It is property, thus: "The net income of a taxable person shall include gains, profits, and income derived from salaries,...whatever form paid or from professions, vocations, business, trade, commerce, or sales, or dealings in property, whether real or personal, growing put...

...of or interest in such property." The purpose of the statute is to levy a tax upon incomes derived from "professions, vocations, trades, businesses, commerce, or sales, or dealings in property," and the United States Supreme Court defines income as the "gain derived from capital, from labor, or...

...taxable person shall include gains, profits, and income derived from salaries, wages, or compensation, or personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property whether real or personal, growing out...

...carried on in the United States by persons residing elsewhere. This net income is declared to include "gains, profits and income derived from salaries,...whatever form paid, or from professions, vocations, businesses, trade, commerce or sales or dealings in property, whether real or personal, growing out...

...$100,000. Subject to certain exemptions and deductions, the net income of a taxable person waa defined as: Gains, profits and Income derived from salaries, wages,...compensation for personal service of whatever kind and m whatever form paid ; or from professions, vocations, businesses, trade, commerce, or sales or dealings...

...organizations not organized or operated for profit. 1 Supra, p. 19 tl seq. tions, businesses, trade, commerce, or sales or dealings in property, whether...real or personal, growing out of the ownership or use of or interest in real or personal property ; also from interest, rents, dividends, securities, or...