News Flash: Pay Your Federal Income Taxes; The Sixteenth Amendment Was Properly Ratified

Erik M. Jensen

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News Flash: Pay Your Federal Income Taxes; The Sixteenth Amendment Was Properly Ratified

机译：新闻闪光：支付您的联邦所得税; 第十六修正案得到了适当的批准

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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.

机译：这一想法在几年前得到了 - 它仍然存在于税前矫形器周围 - 第十六修正案尚未适当批准，因此没有人们没有得到联邦所得税的法律义务。错误的！修正案的修正案是邋，但没有任何事情发生过，据称修正案的合法性，特别是因为相关官员在1913年审议了1913年的批准问题时，修正案被正式采用。

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《Journal of Taxation of Investments》 |2021年第4期|69-78|共10页
作者
Erik M. Jensen;
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Law at Case Western Reserve University School of Law;

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1. Daily Document Update: HR Compliance Library, ¶46,401, Sanders floats ‘Income Inequality Tax Plan’ aimed at narrowing ‘exorbitant’ executiveworker pay gap - FEDERAL NEWS, (Oct. 3, 2019) [J] . Human resources management . 2019,第OCTa3期

机译：每日文档更新：人力资源合规图书馆，¶46,401，桑德斯发布了旨在缩小``过高的''行政人员薪酬差距的``收入不平等税收计划''-联邦新闻，2019年10月3日
2. Daily Document Update: HR Compliance Library, ¶46,401, Sanders floats ‘Income Inequality Tax Plan’ aimed at narrowing ‘exorbitant’ executiveworker pay gap - FEDERAL NEWS, (Oct. 3, 2019) [J] . Human resources management . 2019,第Octa3期

机译：每日文档更新：人力资源合规图书馆，¶46,401，桑德斯发布了旨在缩小``过高的''行政人员薪酬差距的``收入不平等税收计划''-联邦新闻，2019年10月3日
3. WHO PAYS NO TAX? THE DECLINING FRACTION PAYING INCOME TAXES AND INCREASING TAX PROGRESSIVITY [J] . Splinter David Contemporary Economic Policy . 2019,第3期

机译：谁不缴税？减少分数支付所得税和增加税收的先进性
4. Directing Required Minimum Distributions, and Voluntary Distributions, to Charity Can Significantly Reduce Federal Income Taxes [C] . Sheldon R. Smith, Lynn R. Smith, James E. Williamson, Decision Sciences Institute annual meeting . 2017

机译：将所需的最低分配和自愿分配定向到慈善机构可以显着降低联邦所得税
5. An empirical investigation of the FairTax as an alternative to the federal personal income, corporate income, estate and gift, and payroll taxes. [D] . Kuang, Yingxu. 2008

机译：对FairTax进行的实证研究，可以替代联邦个人收入，公司收入，遗产和赠与以及工资税。
6. 1921 Supplement to Federal income tax, war-profits and excess-profits taxes, including stamp taxes and capital stock tax, [O] . Holmes, George E., (George Edwin),, 1883-1932. 1921

机译：1921年联邦所得税，战争利润和超额利润税的补充，包括印花税和股本税，
7. FEDERAL TAXES: Information on Payroll Taxes and Earned Income Tax Credit Noncompliance [R] . 2001

机译：联邦税：有关工资税和所得税抵免不合规的信息

News Flash: Pay Your Federal Income Taxes; The Sixteenth Amendment Was Properly Ratified

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