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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 ...
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 ...
United States v. Butler, 297 U.S. 1 (1936), is a U.S. Supreme Court case that held that the U.S. Congress has not only the power to lay taxes to the level necessary to carry out its other powers enumerated in Article I of the U.S. Constitution, but also a broad authority to tax and spend for the "general welfare" of the United States. [1]
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 ...
No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken. [12] The power to impose taxes, whether direct or indirect, is granted by Article I, section 8, clause 1. Indirect taxes (or "duties, imposts and excises," sometimes called simply "excises") are required to be ...
The Tax Policy Center looked at six provisions that tax unrealized or undistributed income and conservatively estimated that federal revenue would be reduced by $87 billion a year if they were not ...
But the truth is that the US Constitution gives Congress the power to tax Americans in Article I, Section 8, the Taxing and Spending Clause: "The Congress shall have the Power to lay and collect ...
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 ...