general income tax

general income tax
An income tax, which taxes income from all sources, with certain definite exceptions. United States v Safety Car Heating & Lighting Co. 297 US 88, 80 L Ed 500, 56 S Ct 353, reh den 297 US 727, 80 L Ed 1010, 56 S Ct 495.

Ballentine's law dictionary. . 1998.

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