 | United States, United States. Congress. House. Committee on Energy and Commerce - 1985 - 510 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | United States - 1988 - 560 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | United States - 1989 - 584 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | United States, United States. Congress. House. Committee on Energy and Commerce - 1993 - 656 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | 1996 - 742 էջ
...(other than gain which to treated as capital gain under any provision of chapter 1) and net earning! derived from the sale or other disposition of, the transfer of any interest in, or the licensing of the use of property (other than good will) by an Individual whose personal efforts created suet property.... | |
 | United States - 1997 - 776 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | United States - 2003 - 992 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.... | |
 | United States. Congress. Senate. Committee on Finance - 1969 - 1532 էջ
...includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings...the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property."... | |
| |
For purposes of this section, the term "earned income" includes gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings derived from the sale or other disposition... 
