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  2. Internal Revenue Code section 61 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived

  3. Davis v. Commissioner (constructive receipt) - Wikipedia

    en.wikipedia.org/wiki/Davis_v._Commissioner...

    Davis v. Commissioner, T.C. Memo. 1978-12 (1978), [1] was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.

  4. Taxing and Spending Clause - Wikipedia

    en.wikipedia.org/wiki/Taxing_and_Spending_Clause

    Sebelius (2012) that Congress conditioning a state's receipt of the entirety of its federal Medicaid funds on whether said state elected to expand its Medicaid program in accordance with the Patient Protection and Affordable Care Act was an unconstitutionally coercive use of Congress's spending power.

  5. List of United States federal legislation, 1901–2001 - Wikipedia

    en.wikipedia.org/wiki/List_of_United_States...

    This is a chronological, but incomplete, list of United States federal legislation passed by the 57th through 106th United States Congresses, between 1901 and 2001. For the main article on this subject, see List of United States federal legislation .

  6. List of United States federal legislation, 2001–present

    en.wikipedia.org/wiki/List_of_United_States...

    This is a chronological list of United States federal legislation passed by the 107th and subsequent United States Congresses, starting in 2001. It includes links to articles on major legislation. For comprehensive lists, see the lists of acts passed by each Congress. For the main article on this subject, see List of United States federal ...

  7. 118th United States Congress - Wikipedia

    en.wikipedia.org/wiki/118th_United_States_Congress

    H.R. 1282: "The Major Richard Star Act" To amend title 10, United States Code, to expand eligibility to certain military retirees for concurrent receipt of veterans' disability compensation and retired pay or combat-related special compensation, and for other purposes (placed on Union Calendar No. 117)

  8. List of acts of the 110th United States Congress - Wikipedia

    en.wikipedia.org/wiki/List_of_Acts_of_the_110th...

    Override attempt failed in House, 222–203. A later version of the bill that excluded certain aspects of the initial legislation that the president disapproved of H.R. 2206, was enacted as Pub.L. 110–28 with the president's approval. June 20, 2007: Vetoed S. 5, Stem Cell Research Enhancement Act of 2007. No override attempt made.

  9. Tax protester statutory arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_statutory...

    The Archivist of the United States shall cause to be compiled, edited, indexed, and published, the United States Statutes at Large, which shall contain all the laws and concurrent resolutions enacted during each regular session of Congress; all proclamations by the President in the numbered series issued since the date of the adjournment of the ...