enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Sixteenth Amendment to the United States Constitution

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

    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.

  3. Brushaber v. Union Pacific Railroad Co. - Wikipedia

    en.wikipedia.org/wiki/Brushaber_v._Union_Pacific...

    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 ...

  4. Tax protester Sixteenth Amendment arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_Sixteenth...

    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 ...

  5. Before the 16th Amendment on income taxes, federal ... - AOL

    www.aol.com/16th-amendment-income-taxes-federal...

    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 ...

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

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

    The Court held that the Act was constitutional based on the following: 1) there was power by virtue of the Sixteenth Amendment to levy the tax without apportionment; 2) the due process clause of the Fifth Amendment is not a limitation upon Congress's taxing power; and 3) the statute did not violate the uniformity clause of Article I, Section 8 ...

  7. Pollock v. Farmers' Loan & Trust Co. - Wikipedia

    en.wikipedia.org/wiki/Pollock_v._Farmers'_Loan_...

    Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States.In a 5–4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax.

  8. Tax protester constitutional arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester...

    It has been argued that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment, which grants Congress the "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," was not properly ratified, [24] or ...

  9. Secret memo links citizenship question to apportionment

    www.aol.com/news/secret-memo-links-citizenship...

    The report offers a smoking gun of sorts — a secret memo the committee obtained after a two-year legal battle — showing that a top Trump appointee in the Commerce Department explored ...