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Many of the rights found within the state constitution align with the U.S. Constitution. These include the right to assemble (section 3), the right to bear arms (section 4), and protections against cruel and unusual punishment (section 9). [10] The Ohio Supreme Court holds that "the Ohio Constitution is a document of independent force," however.
The taxpayers asserted three arguments: (1) $4,467.00 is not includable in gross income under Internal Revenue Code section 61; [2] (2) Even if the money was gross income, it was due and owing in the year the piano was purchased, 1957, and by 1964 the statute of limitations provided by 26 U.S.C. Sec. 6501 [3] had elapsed; and (3) If the money ...
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 ...
Internal Revenue Serv., the United States Court of Appeals for the District of Columbia Circuit ruled that a personal injury award received by a taxpayer was "within the reach of the congressional power to tax under Article I, Section 8 of the Constitution" — even if the award was "not income within the meaning of the Sixteenth Amendment".
These are published in the official Laws of Ohio and are called "session laws". [2] These in turn have been codified in the Ohio Revised Code. [3] The only official publication of the enactments of the General Assembly is the Laws of Ohio; the Ohio Revised Code is only a reference. [4]
The Ohio Revised Code (ORC) contains all current statutes of the Ohio General Assembly of a permanent and general nature, consolidated into provisions, titles, chapters and sections. [1] However, the only official publication of the enactments of the General Assembly is the Laws of Ohio ; the Ohio Revised Code is only a reference.
The term "income" is not defined in the Internal Revenue Code. The closest that Congress comes to defining income is found in the definition of "gross income" in Internal Revenue Code section 61, which is largely unchanged from its predecessor, the original Section 22(a) definition of income in the Revenue Act of 1913: Sec. 22(a).
The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III (Pub. L. 105–206 (text), 112 Stat. 685, enacted July 22, 1998), resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986.