(a) General Definition.-"Gross
Income" includes gains, profits, and income derived
from salaries, wages, or compensation for personal
service ... of whatever kind and in whatever form
paid, or from professions, vocations, trades,
businesses commerce or sales, or dealings in property, whether
real or personal, growing out of the ownership or use of or
interest in such property; also from interest, rent,
dividends, securities, or the transaction of any business
carried on for gain or profit, or gains or profits and
income derived from any source whatever....