Search results
Results From The WOW.Com Content Network
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.
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 ...
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 [3] It superseded the Articles of Confederation, the nation's first constitution, on March 4, 1789.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 United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the Sixteenth Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.
Income taxes in the United States are self-assessed by taxpayers [55] by filing required tax returns. [56] Taxpayers, as well as certain non-tax-paying entities, like partnerships, must file annual tax returns at the federal and applicable state levels. These returns disclose a complete computation of taxable income under tax principles.
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 ...
Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796), [1] is an early United States Supreme Court case in which the Court held that a yearly tax on carriages [2] did not violate the Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4 requirements for the apportioning of direct taxes.
Article I, Section 8 of the United States Constitution: . The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;