News flash pay your Federal Income Taxes : the Sixteenth Amendment was properly ratified Erik M. Jensen
By: Jensen, Erik M
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | OBLIGACIONES TRIBUTARIAS | DERECHO CONSTITUCIONAL TRIBUTARIO | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 38, n. 4, Summer 2021, p. 69-78Summary: The idea got around years ago—and it’s still around in tax-protester circles—that the Sixteenth Amendment wasn’t properly ratified and therefore that no legal obligation exists to pay federal income taxes. Wrong! The Amendment process was sloppy, but nothing happened that calls the legitimacy of the Amendment into question, particularly since the relevant officials considered the ratification issues in 1913, when the Amendment was formally adopted.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 235/2021/38/4-4 (Browse shelf) | Available | OP 235/2021/38/4-4 |
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| OP 235/2021/38/4-1 The American Families Plan | OP 235/2021/38/4-2 The American Rescue Plan Act and State tax cuts | OP 235/2021/38/4-3 Accounting and tax issues in applying tax benefits to corporate investments | OP 235/2021/38/4-4 News flash | OP 235/2021/39/1-1 New IRS guidance on credits for sequestration of carbon | OP 235/2021/39/1-2 Hong Kong’s 0 percent tax concession for carried interest | OP 235/2021/39/1-3 Investment efficiency, tax avoidance, and external audit |
Disponible también en formato electrónico.
Resumen.
The idea got around years ago—and it’s still around in tax-protester circles—that the Sixteenth Amendment wasn’t properly ratified and therefore that no legal obligation exists to pay federal income taxes. Wrong! The Amendment process was sloppy, but nothing happened that calls the legitimacy of the Amendment into question, particularly since the relevant officials considered the ratification issues in 1913, when the Amendment was formally adopted.
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