Commissioner v. Glenshaw Glass Co.
id:
commissioner-v-glenshaw-glass-co-248-7950616
title:
Commissioner v. Glenshaw Glass Co.
text:
Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court. The Court held as follows: Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted.
Income is not limited to "the gain derived from capital, from labor, or from both combined." Instead, income is realized whenever there are "insta
brand slug:
wiki
category slug:
encyclopedia
description:
1955 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Glenshaw_Glass_Co.
date created:
date modified:
2023-09-13T02:00:50Z
main entity:
{"identifier":"Q5152856","url":"https://www.wikidata.org/entity/Q5152856"}
image:
fields total:
13
integrity:
14