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Version actuelle datée du 16 mai 2026 à 19:15


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The federal income tax statutes echos the language of the 16th amendment in praoclaiming that it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who in order to report their income accurately have been successfully prosecuted for xnxx. Since the text of the amendment is clearly developed to restrict the jurisdiction from the courts, it is not immediately clear why the courts emphasize the language "all income" and neglect the derivation among the entire phrase to interpret this section - except to reach a desired political article.

Example: Mary, an American citizen, is single and lives in Bermuda. She earns an income of $450,000. Part of Mary's income will be subject to U.S. taxes at the 39.6% tax rate.

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