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" In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors... "
Reports of the Tax Court of the United States - Page 94
by United States. Tax Court - 1984
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The Code of Federal Regulations of the United States of America

Administrative law - 1976 - 412 pages
...(A), In the case of an Individual who Is an employee within the meaning of paragraph (1) and who le engaged in a trade or business in which both personal...services and capital are material Income-producing factor» and with respect to which the Individual actually renders personal services on a full-time,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1995 - 952 pages
...selfemployment income. Thus, in the case of a citizen of the United States conducting, in a foreign country, a trade or business in which both personal services...and capital are material income-producing factors, any part of the income therefrom which is excluded from gross income as earned income under the provisions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969 - 990 pages
...self-employment income. Thus, in the case of a citizen of the United States conducting, in a foreign country, a trade or business in which both personal services...and capital are material income-producing factors, any part of the income therefrom which is excluded from gross income as earned income under the provisions...
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The Code of Federal Regulations of the United States of America

Administrative law - 2002 - 1262 pages
...selfemployment income. Thus, in the case of a citizen of the United States conducting, in a foreign country, a trade or business in which both personal services...and capital are material income-producing factors, any part of the income therefrom which is excluded from gross income as earned income under the provisions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1972 - 634 pages
...a reasonable allowance as compensation for the personal services actually rendered. In the case ot a taxpayer engaged In a trade or business in which both personal services and capita: are material income-producing factors, under regulations prescribed by the Secretary or his...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2002 - 804 pages
...purposes of this subparagraph, income derived from a trade or business includes any income derived from a trade or business in which both personal services and capital are material income producing factors. The term "management and control" means management and control in fact, not...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961 - 636 pages
...responsible for the services performed. (5) Earned income from business in which capital is material. In the case of a taxpayer engaged in a trade or business (other than in corporate form) in which both personal services and capital are material income-producing...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1978 - 948 pages
...responsible for the services performed. (5) Earned income from business in which capital is material. In the case of a taxpayer engaged in a trade or business (other than in corporate form) in which both personal services and capital are material Income-producing...
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The Code of Federal Regulations of the United States of America

Administrative law - 1995 - 788 pages
...purposes of this subparagraph, income derived from a trade or business includes any income derived from a trade or business in which both personal services and capital are matent income producing factors. The tenn "management and control" means management and control in...
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The Code of Federal Regulations of the United States of America

Administrative law - 1960 - 880 pages
...responsible for the services performed. (5) Earned income from business in which capital is material. In the case of a taxpayer engaged in a trade or business (other than in corporate form> in which both personal services and capital are material income-producing...
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