Assertion: income tax | /r/HasProperty | imposed on individual
Facets:
Source sentences:
text: An income tax is a tax imposed on individuals or entities (taxpayers) that varies with respective income or profits (taxable income).
text: Income tax is imposed on individuals, corporations, estates, and trusts.
text: The issue of the validity of an income tax imposed on individuals was neither presented to the Court nor decided by the Court.