Available online via Bloomberg Law using the "View Online" link in the HOLLIS record above. Judges have little tolerance for tax protestors, particularly ones who convince other people not to pay taxes while being deceptive about the enormous legal consequences. In 1913, the passage of the Sixteenth Amendment effectively overturned the holding inPollock. 161 Returning an Erroneous Refund Paper Check or Direct Deposit, Electronic Federal Tax Payment System (EFTPS), electronic version of the current United States Code, Historical versions of the United States Code, electronic version of the current Code of Federal Regulations, Historical versions of the Code of Federal Regulations, Historical issues of the Federal Register, Understanding IRS Guidance - A Brief Primer, Internal Revenue Bulletins published in a printer-friendly PDF format, Treasury Inspector General for Tax Administration. The tax concept of earnings and profits is a complex and little understood subject. He proposed a graduated tax starting with a 1-percent rate for incomes between $4,000 and $20,000 increasing to a top rate of It states: "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.". November 24, 2021 By Tiffany Gee Ching Lo Leave a Comment. You can then try to recharacterize the receipt as something nontaxable (e.g. In addition, you should consider looking at the following tax-centric research platforms/resources: Below are some books that can help you better understand how Tax Law resources are organized and where you can find them. 2), Specialized Tax Research Platforms & Resources, U.S. Department of Justice -- Tax Division, Databases for Finding Tax-Related Scholarship (and Other Types of Articles), Organisation for Economic Co-operation and Development (OECD) -- Tax, European Commission -- Taxation and Customs Union, Federal Tax Research, by William A. Raabe, Federal Tax Research: Guide to Materials and Techniques, by Gail Levin Richmond & Kevin M. Yamamoto, Federal Tax Research, by Joni Larson & Dan Sheaffer, U.S. Code (official U.S. federal government site), U.S. Code (Legal Information Institute, at Cornell University), Taxation & Economic Reform in America, Parts I & II (HeinOnline), The Joint Committee on Taxation's "Blue Book", Old Editions of the Standard Federal Tax Reporter (HeinOnline), Code of Federal Regulations (official U.S. federal government site), Understanding IRS Guidance -- A Brief Primer, Tax Code, Regulations, and Official Guidance, US Dept. This guide is designed to help you find laws and information on tax lawissues. This guide is designed to help you find laws and information on tax law issues. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. A worldwide thanks in advance! UM Law Course Catalog :: View Course - FEDERAL INCOME TAX I Submit a question or search ourknowledge base. And you should do the same for money/property transferred (TP's always going to claim it's a deductible expense subject to ordinary income; IRS will try to recharacterize it as non-deductible and subject to basketing e.g.
