Ballentine's law dictionary. Anderson, W.S.. 1998.
direct taxes — Capitation or poll taxes levied without regard to property, profession or other circumstances; taxes on land. Springer v United States, 102 U S 586, 26 L Ed 253. Also, taxes levied directly on personal property because of ownership. Pollock v… … Ballentine's law dictionary
apportionment statutes — Statutes providing in effect that the amount of an estate tax, state or federal, shall be paid out of the state before its distribution and shall be equitably prorated among the persons interested in the estate to whom benefit accrues, except as… … Ballentine's law dictionary
Direct tax — Taxation An aspect of fiscal policy … Wikipedia
United States congressional apportionment — is the process by which seats in the United States House of Representatives are redistributed amongst the 50 states following each constitutionally mandated decennial census. Each state is apportioned a number of seats which approximately… … Wikipedia
Taxing and Spending Clause — Article I, , Clause 1 of the United States Constitution, is known as the Taxing and Spending Clause. It is the clause that gives the federal government of the United States its power of taxation. Component parts of this clause are known as the… … Wikipedia
Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… … Wikipedia
Sixteenth Amendment to the United States Constitution — The Sixteenth Amendment (Amendment XVI) of the United States Constitution was ratified on February 3, 1913. This Amendment overruled Pollock v. Farmers Loan Trust Co. (1895), which greatly limited the Congress s authority to levy an income tax.… … Wikipedia
Article One of the United States Constitution — United States of America This article is part of the series: United States Constitution Original text of the Constitution Preamble Articles of the Constitution I … Wikipedia
Tax protester Sixteenth Amendment arguments — UStaxationTax protester Sixteenth Amendment arguments are assertions that the imposition of the federal income tax is illegal because the Sixteenth Amendment was never properly ratified, [Christopher S. Jackson, The Inane Gospel of Tax Protest:… … Wikipedia
United States Constitution — P … Wikipedia
