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" The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration; provided that in no case shall the maximum rate of tax exceed... "
Political Science Quarterly - Strana 201
1910
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Political Science Quarterly, Svazek 25

1910 - 790 str.
...states or their instrumentalities exists in relation to a tax on the income from their securities.1 It is accordingly an established rule of constitutional...states that Congress " shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states,...
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Income Taxation: Methods and Results in Various Countries

Kossuth Kent Kennan - 1910 - 370 str.
...but little debate, 1 it had been changed to read as follows : Article XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states and without regard to any census or enumeration. It was unfortunate that the phrase...
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The Income Tax: A Study of the History, Theory and Practice of Income ...

Edwin Robert Anderson Seligman (R. A.) - 1911 - 750 str.
...states or their instrumentalities exists in relation to a tax on the income from their securities.1-" It is accordingly an established rule of constitutional...states that Congress " shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states,...
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Session Laws of the State of Washington

Washington (State) - 1911 - 814 str.
...constitution be and the same is hereby ratified, as follows, to-wit: "Article XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states and without regard to any census or enumeration." Passed by the Senate January 26,...
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Public Acts of the State of Tennessee Passed by the General Assembly

Tennessee - 1911 - 400 str.
...valid in all intents and. purposes as part of the Constitution : "Art. XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration." 'Now therefore be it resolved...
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The Income Tax: A Study of the History, Theory and Practice of Income ...

Edwin Robert Anderson Seligman - 1911 - 778 str.
...inserting the words " from whatever source derived," so that the amendment now read : " Congress shall have power to lay and collect taxes on income from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." No explanation was made of the...
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Income Tax

1914 - 776 str.
...states or their instrumentalities exists in relation to a tax on the income from their securities.1 " It is accordingly an established rule of constitutional...states that Congress " shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states,...
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The New Standard American Business Guide: A Complete Compendium of how to Do ...

E. T. Roe - 1915 - 534 str.
...adopted through ratification by the necessary number of States: ARTICLE XVI. "The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." In pursuance of the authority...
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Lessons in Business: A Complete Compendium of how to Do Business by the ...

Edward Thomas Roe - 1916 - 518 str.
...adopted through ratification by the necessary number of States: ARTICLE XVI. "The Congress shall have power to lay and collect taxes on Income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." In pursuance of the authority...
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Washington University Studies, Svazky 6–7

Washington University (Saint Louis, Mo.) - 1919 - 498 str.
...the Constitution was to overcome this difficulty. The amendment states that Congress ' ' shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration. " To the layman this amendment...
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