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Go look it up for yourself.
Compensation for services has its own regulation.
This regulation clearly states that "compensation for services on the basis of a percentage of profits" is "income" to the recipient. This is exactly correct. As you have seen, "profit" is a "return on investment" and as such is "Constitutional income".
Wages is a statutorily defined term, as you will read in subsequent chapters. If "compensation for services" included "wages", or "wages" included "compensation for services", both would not need to be listed as separate items.
Were "wages" not statutorily defined elsewhere, construction of the paragraph would need to be examined. Does "on the basis of a percentage of profits" mean; wages on the basis of a percentage of profits; salaries on the basis of a percentage of profits; commissions on the basis of a percentage of profits; as well as the aforementioned and noticed compensation for services on the basis of a percentage of profits?
In any event, do you see "compensation for services" that are not based on a percentage of profit listed as being statutory gross income under this regulation? I don't.