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Income

The Cyclopedic Law Dictionary · Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

The Cyclopedic Law Dictionary

The gain which proceeds from labor, business, or property of any kind.

44 Pa. St. 347.

It is as large a word as can be used to denote a person's receipts (21 Ch. Div. 85), and means "gross income," not "profits" (18 Wend. [N. Y.] 605), though the contrary has been held (5 Mete. [Mass.] 596).