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  2. Taxing and Spending Clause - Wikipedia

    en.wikipedia.org/wiki/Taxing_and_Spending_Clause

    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 ...

  3. Sixteenth Amendment to the United States Constitution

    en.wikipedia.org/wiki/Sixteenth_Amendment_to_the...

    As construed by the Supreme Court in the Brushaber case, the power of Congress to tax income derives from Article I, Section 8, Clause 1, of the original Constitution rather than from the Sixteenth Amendment; the latter simply eliminated the requirement that an income tax, to the extent that it is a direct tax, must be apportioned among the ...

  4. United States v. Doremus - Wikipedia

    en.wikipedia.org/wiki/United_States_v._Doremus

    Harrison Narcotics Tax Act and Taxing and Spending Clause Doremus , 249 U.S. 86 (1919), was a decision of the US Supreme Court upholding the Harrison Narcotics Tax Act as a valid use of a federal power under the Taxing and Spending Clause .

  5. List of clauses of the United States Constitution - Wikipedia

    en.wikipedia.org/wiki/List_of_clauses_of_the...

    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 ...

  6. Tax and spend - Wikipedia

    en.wikipedia.org/wiki/Tax_and_spend

    The term, in the form "taxing and spending", is attested from 1928. [1] It was used, in the form "spend and tax", in the 18 October 1938 edition of The New York Times, [6] in a profile of Franklin D. Roosevelt's advisor Harry Hopkins, the administrator of the Works Progress Administration (WPA), a key agency of Roosevelt's New Deal program, written by Arthur Krock, with the subheading "Spend ...

  7. Legal history of income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Legal_history_of_income...

    Tax rates were 3% on income exceeding $600 and less than $10,000, and 5% on income exceeding $10,000. [8] 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]

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  9. McCulloch v. Maryland - Wikipedia

    en.wikipedia.org/wiki/McCulloch_v._Maryland

    This is an accepted version of this page This is the latest accepted revision, reviewed on 25 October 2024. 1819 United States Supreme Court case McCulloch v. Maryland Supreme Court of the United States Argued February 21 – March 3, 1819 Decided March 6, 1819 Full case name James McCulloch v. The State of Maryland, John James [a] Citations 17 U.S. 316 (more) 4 Wheat. 316; 4 L. Ed. 579; 1819 ...