special income tax

special income tax
A tax on a special type of income, particularly income previously escaping taxation. Welch v Henry, 305 US 134, 83 L Ed 87, 59 S Ct 121, 118 ALR 1142, reh den 305 US 675, 83 L Ed 437, 59 S Ct 250.

Ballentine's law dictionary. . 1998.

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