Tag: IRS

Recent CRS Reports – June 2013

Recent CRS Reports – June 2013

State Taxation of Internet Transactions, CRS Report R41853, May 7, 2013 (24-page PDF) The Federal Budget: Issues for FY2014 and Beyond, CRS Report R43068, May 9, 2013 (28-page PDF) Crime and Forfeiture, CRS Report 97-139, May 13, 2013 (97-page PDF) 501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws, CRS Report R40183, May […]

The Onerous Compliance Cost of the Internal Revenue Code

The Onerous Compliance Cost of the Internal Revenue Code

More IRS 16th Amendment How to Contact Congress Citizen’s Handbook to Influencing Elected Officials The Federal Budget Process “There’s no fairness in taxing e-sales,” by Jeff Jacoby, The Boston Globe, April 17, 2011 Related PostsRecent CRS Reports – March 2013 The Constitution of the United States, Article. I. Section. 9. Limits on Congress Richard Arenberg’s […]

Posted in: Congress, Economics, Taxation
Taxing and Spending Power – Article I Section 8, Clause 1 of the Constitution

Taxing and Spending Power – Article I Section 8, Clause 1 of the Constitution

The United States Constitution Also see “Amendment 16 (Sixteenth Amendment – Income Tax)“ The Taxing and Spending Clause is found in the Constitution of the United States, Article. I. Section. 8., clause 1: (Clause 1 – Power to tax and spend) [The Congress shall have Power] To lay and collect Taxes, Duties, Imposts and Excises, […]

The Constitution of the United States: Amendment 16 (Sixteenth Amendment – Income Tax)

The Constitution of the United States: Amendment 16 (Sixteenth Amendment – Income Tax)

The Constitution of the United States: Amendment 16 (16th Amendment) Amendment XVI. (Income Tax) Passed by Congress July 2, 1909. Ratified February 3, 1913. Note: Article I, section 9, of the Constitution was modified by amendment 16. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment […]