|
Tax Protester Sixteenth Amendment Arguments
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax in the United States, income tax is illegal because the Sixteenth Amendment to the United States Constitution, 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", was never properly Ratification, ratified, or that the amendment provides no power to tax income. Proper ratification of the Sixteenth Amendment is disputed by Tax protester (United States), tax protesters who argue that the quoted text of the Amendment differed from the text proposed by United States Congress, Congress, or that Ohio was not a State during ratification, despite its admission to the Union on March 1, 1803, more than a century prior. Sixteenth Amendment ratification arguments have been rejec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax In The United States
The United States federal government and most State governments in the United States, state governments impose an income tax. They are determined by applying a tax rate, which Progressive tax, may increase as income increases, to taxable income, which is the total income less allowable tax deduction, deductions. Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnership taxation in the United States, Partnerships are not taxed (with some exceptions in the case of federal income taxation), but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income within the jurisdiction. Several types of tax credit, credits reduce tax, and some types of credits may exceed tax before credits. Most business expenses are deductible. Individuals may deduct certain personal expenses, including home mort ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CCH (company)
CCH, formerly Commerce Clearing House, is a provider of Business software, software and information services for Tax advisor, tax, Accountant, accounting and Auditor, audit workers. Since 1995 it has been a subsidiary of Wolters Kluwer. History Commerce Clearing House was founded in 1892 and was acquired by Oakleigh Thorne in 1907. CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern Income tax in the United States, U.S. federal income tax in 1913. CCH owned the publisher Facts on File from 1965 to 1993. Wolters Kluwer bought CCH in 1995. Today, CCH is also recognized , IRS, Internal Revenue Service. for its software and integrated workflow tools. CCH operates on a global scale and includes operations in the United States, Europe, Asia-Pacific an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Precedent
Precedent is a judicial decision that serves as an authority for courts when deciding subsequent identical or similar cases. Fundamental to common law legal systems, precedent operates under the principle of ''stare decisis'' ("to stand by things decided"), where past judicial decisions serve as case law to guide future rulings, thus promoting consistency and predictability. Precedent is a defining feature that sets common law systems apart from Civil law (legal system), civil law systems. In common law, precedent can either be something courts must follow (binding) or something they can consider but do not have to follow (persuasive). Civil law (legal system), Civil law systems, in contrast, are characterized by comprehensive Code of law, codes and detailed statutes, with no emphasis on precedent, and where judges primarily focus on fact-finding and applying codified law. Courts in common law systems rely heavily on case law, which refers to the collection of precedents and le ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ratio Decidendi
' (; Latin plural ') is a Latin phrase meaning "the reason" or "the rationale for the decision". The ''ratio decidendi'' is "the point in a case that determines the judgement" or "the principle that the case establishes".See Barron's Law Dictionary, page 385 (2d ed. 1984). ''ratio decidendi'' is a legal rule derived from, and consistent with, those parts of legal reasoning within a judgment on which the outcome of the case depends. It is a legal phrase which refers to the legal, moral, political and social principles used by a court to compose the rationale of a particular judgment. Unlike '' obiter dicta'', the ''ratio decidendi'' is, as a general rule, binding on courts of lower and later jurisdiction—through the doctrine of '' stare decisis''. Certain courts are able to overrule decisions of a court of coordinate jurisdiction. However, out of interests of judicial comity, they generally try to follow coordinate rationes. The process of determining the ''ratio decidendi' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article I of the Constitution of the United States, U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the United States Department of the Treasury, Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expens ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dwight D
Dwight may refer to: People and fictional characters * Dwight (given name), including a list of people and fictional characters * Dwight (surname), a list of people Places Canada * Dwight, Ontario, village in the township of Lake of Bays, Ontario United States * Dwight (neighborhood), part of an historic district in New Haven, Connecticut * Dwight, Illinois, a village * Dwight, Kansas, a city * Dwight, Massachusetts, a village * Dwight, Michigan, an unincorporated community * Dwight, Nebraska, a village * Dwight, North Dakota, a city * Dwight Township, Livingston County, Illinois * Dwight Township, Michigan Other uses * Dwight Airport, a public-use airport north of Dwight, Illinois * Dwight Correctional Center, a maximum security prison for adult females in Illinois * Dwight School, New York City {{disambig, geo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Thomas Jefferson
Thomas Jefferson (, 1743July 4, 1826) was an American Founding Fathers of the United States, Founding Father and the third president of the United States from 1801 to 1809. He was the primary author of the United States Declaration of Independence, Declaration of Independence. Jefferson was the nation's first United States Secretary of State, U.S. secretary of state under George Washington and then the nation's second vice president of the United States, vice president under John Adams. Jefferson was a leading proponent of democracy, republicanism, and Natural law, natural rights, and he produced formative documents and decisions at the state, national, and international levels. Jefferson was born into the Colony of Virginia's planter class, dependent on slavery in the colonial history of the United States, slave labor. During the American Revolution, Jefferson represented Virginia in the Second Continental Congress, which unanimously adopted the Declaration of Independence. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Leser V
Leser is the surname of: * Benno Max Leser-Lasario, Austrian physician, singer and breathing instructor * C. E. V. Leser (1915–1998), German-born econometrician * Edmund Leser (1828–1916), German surgeon (Leser–Trélat sign) * Emanuel Leser (1849–1914), German economist * Ludwig Leser (1890–1946), Austrian politician *Norbert Leser Norbert Leser (May 31, 1933 – December 31, 2014) was an Austrian jurist, political scientist and social philosopher best known for his lifelong affiliation with, and critical work on, the Social Democratic Party of Austria and Austromarxism in p ... (1933–2014), Austrian social philosopher * Oscar Leser ('' Leser v. Garnett'', 1922) * Paul Leser (1899–1984), German-born American ethnologist * Tina Leser (1910–1986), American fashion designer {{disambiguation, surname ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Enrolled Bill Doctrine
The enrolled bill rule is a principle of judicial interpretation of rules of procedure in legislative bodies and rule of recognition. Under the doctrine, once a bill passes a legislative body and is signed into law, the courts assume that all rules of procedure in the enactment process were properly followed. That is, " a legislative document is authenticated in regular form by the appropriate officials, the court treats that document as properly adopted." United Kingdom The doctrine was adopted in '' The King v. Arundel''. It was based on the proposition that when an Act was passed and assented to, it was affixed with the Great Seal, the "effective legal act of enactment". It was "a regal act, and no official might dispute the king's word". The enrolled bill rule was restated by Lord Campbell in ''Edinburgh & Dalkeith Railway Co v Wauchope''. In that case it was complained that the passage of a private bill was defective because proper notice had not been given. The House of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of a prerogative writ in England, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. Derived from the English common law, ''certiorari'' is prevalent in countries using, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20th centuries, the writ of ''certiorari'' has gained broader use in many countries, to review the decisions of administrative bodies as well as lower courts. Etymology The term ''certiorari'' (US English: ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
7th Cir
Seventh is the ordinal form of the number seven. Seventh may refer to: * Seventh Amendment to the United States Constitution * A fraction (mathematics), , equal to one of seven equal parts Film and television *"The Seventh", a second-season episode of ''Star Trek: Enterprise'' Music * A seventh (interval), the difference between two pitches ** Diminished seventh, a chromatically reduced minor seventh interval ** Major seventh, the larger of two commonly occurring musical intervals that span seven diatonic scale degrees ** Minor seventh, the smaller of two commonly occurring musical intervals that span seven diatonic scale degrees ** Harmonic seventh, the interval of exactly 4:7, whose approximation to the minor seventh in equal temperament explains the "sweetness" of the dominant seventh chord in a major key ** Augmented seventh, an interval * Leading-tone or subtonic, the seventh degree and the chord built on the seventh degree * Seventh chord, a chord consisting of a triad ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
