Source: http://www.taxhistory.com/crs/04.html
Timestamp: 2019-04-19 06:15:48+00:00

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gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever, including the income from but not the value of property acquired by gift, bequest, devises or descent.
In 1916, the Supreme Court examined the new income tax in light of the Sixteenth Amendment and the other constitutional provisions discussed above and found that it was constitutional in its entirety. The review of the 1913 income tax came in Brushaber v. Union Pacific Railroad Company,13 in which a stockholder of the Union Pacific Railroad Company sought to enjoin the corporation from paying the recently-imposed income tax on the grounds that the tax was unconstitutional. The Supreme Court, in a decision written by Chief Justice White, first noted that the Sixteenth Amendment did not authorize any new type of tax, nor did it repeal or revoke the tax clauses of Article 1 of the Constitution, quoted above. Direct taxes were, notwithstanding the advent of the Sixteenth Amendment, still subject to the rule of apportionment and indirect taxes were still subject to the rule of uniformity. Rather, the Court found that the Sixteenth Amendment sought to restrain the Court from viewing an income tax as a direct tax because of its close effect on the underlying property.
3 Act of August 6, 1861, $ 8, 12 Stat. 295.
4 United States v. Ptasynski, 462 U.S. 74 (1988).
5 157 U.S. 429 (1895), rehearing 158 U.S. 601(1896).
6 28 Stat. 509 (1894).
7 167 U.S. at 681.
10 168 US. at 637.
11 See, Nicol v. Ames, 173 U.S. 509 (1899) (tax on certain sales and exchanges of property); Knowlton v. Moore, 178 US 41(1900) (estate tax); and Patton v. Brady, 184 US. 609 (1902) (tax on manufactured tobacco); Flint v. Stone Tracy Co., 220 US. 108 (1911) (tax on corporate franchise).

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