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The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co.
The Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. This form of taxation made the federal government powerful. It was supported by advocates called ...
Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a ...
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration ...
Union Pacific Railroad that under the Sixteenth Amendment income taxes were constitutional even though unapportioned, just as the amendment had provided. [44] In subsequent cases, the courts have interpreted the Sixteenth Amendment and the Brushaber decision as standing for the rule that the amendment allows income taxes on "wages, salaries ...
The Sixteenth Amendment overruled the Pollock and has made it clear that there is no requirement for apportionment of income taxes. [12] In Bowers v. Kerbaugh-Empire Co. , [ 13 ] the Supreme Court reviewed Pollock , the Corporation Excise Tax Act of 1909, and the Sixteenth Amendment and concluded that Congress had always had the unfettered ...
power to tax income under the Sixteenth Amendment: Stanton v. Baltic Mining Co. 240 U.S. 103 (1916) power to tax income under the Sixteenth Amendment: Georgia, Florida, & Alabama Railway Co. v. Blish Milling Co. 241 U.S. 190 (1916) responsibilities of parties under a bill of lading: United States v. Forty Barrels and Twenty Kegs of Coca-Cola ...
A federal requirement that cigarette packs and advertising include graphic images demonstrating the effects of smoking — including pictures of smoke-damaged lungs and feet blackened by ...