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Reading of the United States Constitution of 1787. The Constitution of the United States is the supreme law of the United States of America. [3] It superseded the Articles of Confederation, the nation's first constitution, on March 4, 1789. Originally including seven articles, the Constitution delineates the frame of the federal government.
The source of the taxing power is not the Sixteenth Amendment; it is Article I, Section 8, of the Constitution. The United States Court of Appeals for the Third Circuit agreed with the Tax Court, stating: [61] It did not take a constitutional amendment to entitle the United States to impose an income tax. Pollock v.
This tax was repealed and replaced by another income tax in the Revenue Act of 1862. [9] After the war when the need for federal revenues decreased, Congress (in the Revenue Act of 1870) let the tax law expire in 1873. [10] However, one of the challenges to the validity of this tax reached the United States Supreme Court in 1880. In Springer v.
The United States Constitution and its amendments comprise hundreds of clauses which outline the functioning of the United States Federal Government, the political relationship between the states and the national government, and affect how the United States federal court system interprets the law. When a particular clause becomes an important ...
The Taxing and Spending Clause [1] (which contains provisions known as the General Welfare Clause [2] and the Uniformity Clause [3]), Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the ...
It includes several enumerated powers, including the power to lay and collect "taxes, duties, imposts, and excises" (provided duties, imposts, and excises are uniform throughout the United States), "to provide for the common defense and general welfare of the United States", the power to regulate interstate and international commerce, the power ...
Thirty-three amendments to the Constitution of the United States have been proposed by the United States Congress and sent to the states for ratification since the Constitution was put into operation on March 4, 1789. Twenty-seven of those, having been ratified by the requisite number of states, are part of the Constitution.
He argues that the first clause is implicit in the constitution—if congress is granted a power, it must necessarily be able to draft laws that enable it to execute that power. Hamilton then applies this line of logic to the issue of taxation, stating that Congress must have the power to create legislation to collect taxes.