About: Legal history of income tax in the United States

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Legal history of income tax in the United States Goto Sponge NotDistinct Permalink

An Entity of Type : owl:Thing, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)
QRcode icon

http://dbpedia.demo.openlinksw.com/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FLegal_history_of_income_tax_in_the_United_States&invfp=IFP_OFF&sas=SAME_AS_OFF

Taxation of income in the United States has been practised since colonial times. Some southern states imposed their own taxes on income from property, both before and after Independence. The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation, and required that "direct taxes" be imposed only in proportion to the Census population of each state. Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War. It was renewed in later years and reformed in 1894 in the form of the Wilson-Gorman tariff.

Attributes	Values
rdf:type	Thing
rdfs:label	Legal history of income tax in the United States (en)
rdfs:comment	Taxation of income in the United States has been practised since colonial times. Some southern states imposed their own taxes on income from property, both before and after Independence. The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation, and required that "direct taxes" be imposed only in proportion to the Census population of each state. Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War. It was renewed in later years and reformed in 1894 in the form of the Wilson-Gorman tariff. (en)
rdfs:seeAlso	Income (United States legal definitions)
dcterms:subject	History of taxation in the United States United States federal income tax
Wikipage page ID	23633659 (xsd:integer)
Wikipage revision ID	1080145016 (xsd:integer)
Link from a Wikipage to another Wikipage	Property tax Pseudonym List of United States Supreme Court taxation and revenue case law History of taxation in the United States Revenue Act of 1916 United States United States Congress United States Constitution United States Supreme Court United States government Income tax United States federal income tax Commissioner v. Glenshaw Glass Co. Eisner v. Macomber Sixteenth Amendment to the United States Constitution Federalist No. 33 Towne v. Eisner Alexander Hamilton American Civil War Federal government of the United States Federalist Papers Census Direct tax Flint v. Stone Tracy Company Revenue Act of 1861 Revenue Act of 1862 Revenue Act of 1913 Grover Cleveland Helvering v. Bruun Henry Calvert Simons Tax and spend Springer v. United States Internal Revenue Service Tax per head United States Civil War Property taxation Brushaber v. Union Pacific Railroad Company Pollock v. Farmers' Loan and Trust Company Excise tax Stock dividend Wilson-Gorman tariff dbr:Revenue_Act_of_1870
sameAs	Legal history of income tax in the United States Legal history of income tax in the United States Legal history of income tax in the United States
dbp:wikiPageUsesTemplate	dbt:Citation_needed dbt:Reflist dbt:See_also dbt:Ussc
has abstract	Taxation of income in the United States has been practised since colonial times. Some southern states imposed their own taxes on income from property, both before and after Independence. The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation, and required that "direct taxes" be imposed only in proportion to the Census population of each state. Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War. It was renewed in later years and reformed in 1894 in the form of the Wilson-Gorman tariff. Legal challenges centered on whether the income tax then in force constituted a "direct tax". In the Springer v. United States case of 1881, the Supreme Court upheld the tax regime then in force. A 1894 statute was ruled unconstitutional in the case of Pollock v. Farmers' Loan and Trust Company. In response, the Sixteenth Amendment, proposed in 1909 and becoming law in 1913, cancelled the "apportionment" requirement for income taxes. Federal income tax was thereupon reintroduced in the Revenue Act of 1913. In the case of Brushaber v. Union Pacific Railroad Company (1916), the 1913 Act was ruled to be constitutional. A separate excise tax was also imposed on corporations. Subsequent legal actions were concerned with what should be counted as "income" under the 1913 Act. In Eisner v. Macomber (1920), the Supreme Court ruled that proportionate stock dividends were not taxable as income, on the grounds that the dividend income was not "severable" from the capital holding from which it was derived. Later decisions, however, have tended to limit this view of "severability," and to uphold the federal statutes as exertions of the power of Congress to tax. (en)
prov:wasDerivedFrom	wikipedia-en:Legal_history_of_income_tax_in_the_United_States?oldid=1080145016&ns=0
page length (characters) of wiki page	25699 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Legal_history_of_income_tax_in_the_United_States
is Link from a Wikipage to another Wikipage of	List of United States Supreme Court taxation and revenue case law Brain-Washing (book) Square Deal Alfred S. Hartwell October 1913 Outline of United States history United States labor law Troughton scale Tax status of Scientology in the United States United States income tax (history) United States income tax (legal history)
is Wikipage redirect of	United States income tax (history) United States income tax (legal history)
is foaf:primaryTopic of	wikipedia-en:Legal_history_of_income_tax_in_the_United_States

Faceted Search & Find service v1.17_git139 as of Feb 29 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (378 GB total memory, 59 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software