Notes to accompany Chapter 1
Sources of Tax Law
The Constitution
The Constitution is the basic law of the land, and the statutes passed by Congress are valid only if they are consistent with it. For much of the history of the United States there was no income tax and there was some controversy over whether the Constitution permitted one. This controversy was resolved when the Sixteenth Amendment was passed in 1913.
The Congress shall have power to lay and collect taxes on incomes, from…
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