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Topic: Taxation
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  • Intro.3 Historical Note on Formation of the Constitution
    Historical Note on Formation of the Constitution In June 1774, the Virginia and Massachusetts assemblies independently proposed an intercolonial meeting of delegates from the several colonies to . . .
  • ArtI.S7.C1.1.1 Revenue Bills
    Revenue Bills Article I, Section 7, Clause 1: All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills. . . .
  • ArtI.S8.C1.1.1 Kinds of Taxes Permitted
    Kinds of Taxes Permitted Article I, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and . . .
  • ArtI.S8.C1.2.1 Regulation by Taxation
    Regulation by Taxation Article I, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and . . .
  • ArtI.S8.C1.3.1 Scope of the Power
    Scope of the Power Article I, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general . . .
  • ArtI.S8.C3.1.7.1 Federal Stimulation of Land Transportation
    Federal Stimulation of Land Transportation Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the . . .
  • ArtI.S8.C3.1.8.3 The Current of Commerce Concept: The Swift Case
    The Current of Commerce Concept: The Swift Case Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with . . .
  • ArtI.S8.C3.2.1 Doctrinal Background
    Doctrinal Background Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; . . . The . . .
  • ArtI.S8.C3.2.2 State Taxation and Regulation: The Old Law
    State Taxation and Regulation: The Old Law Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the . . .
  • ArtI.S8.C3.2.3.1 General Considerations
    General Considerations Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; . . . . . .
  • ArtI.S8.C3.2.3.2 Taxation
    Taxation Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; . . . During the 1940s . . .
  • ArtI.S8.C3.2.3.3 Regulation
    Regulation Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; . . . The modern . . .
  • ArtI.S8.C3.2.4 Foreign Commerce and State Powers
    Foreign Commerce and State Powers Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian . . .
  • ArtI.S8.C3.4 Commerce with Indian Tribes
    Commerce with Indian Tribes Article I, Section 8, Clause 3: The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; . . . . .
  • ArtI.S8.C17.2.1 Places
    Places Article I, Section 8, Clause 17: The Congress shall have Power . . . To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten Miles square) as may, by . . .
  • ArtI.S9.C4.1.1 The Hylton Case
    The Hylton Case Article I, Section 9, Clause 4: No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken. The crucial . . .
  • ArtI.S9.C4.1.3 Restriction of the Pollock Decision
    Restriction of the Pollock Decision Article I, Section 9, Clause 4: No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be . . .
  • ArtI.S10.C1.6.7 Tax Exemptions: When Not Contracts
    Tax Exemptions: When Not Contracts Article I, Section 10, Clause 1: No State shall enter into any Treaty, Alliance, or Confederation; grant Letters of Marque and Reprisal; coin Money; emit Bills of . . .
  • ArtI.S10.C1.6.8 Contracts Include Public Contracts and Corporate Charters
    Contracts Include Public Contracts and Corporate Charters Article I, Section 10, Clause 1: No State shall enter into any Treaty, Alliance, or Confederation; grant Letters of Marque and Reprisal; coin . . .
  • ArtI.S10.C1.6.12 Strict Construction of Charters, Tax Exemptions
    Strict Construction of Charters, Tax Exemptions Article I, Section 10, Clause 1: No State shall enter into any Treaty, Alliance, or Confederation; grant Letters of Marque and Reprisal; coin Money; . . .
  • ArtI.S10.C1.6.16 Remedy a Part of the Private Obligation
    Remedy a Part of the Private Obligation Article I, Section 10, Clause 1: No State shall enter into any Treaty, Alliance, or Confederation; grant Letters of Marque and Reprisal; coin Money; emit Bills . . .
  • ArtI.S10.C2.1.1.1 Scope
    Scope Article I, Section 10, Clause 2: No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing its . . .
  • ArtII.S2.C2.1.5 Indian Treaties
    Indian Treaties Article II, Section 2, Clause 2: He shall have Power, by and with the Advice and Consent of the Senate, to make Treaties, provided two thirds of the Senators present concur; and he . . .
  • ArtIII.S2.C1.1 Judicial Power and Jurisdiction-Cases and Controversies
    Judicial Power and Jurisdiction-Cases and Controversies Article III, Section 2, Clause 1: The Judicial Power shall extend to all Cases, in Law and Equity, arising under this Constitution, the Laws of . . .
  • ArtIII.S2.C2.2.1 The Theory of Plenary Congressional Control
    The Theory of Plenary Congressional Control Article III, Section 2, Clause 2: In all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be a Party, the . . .
  • ArtIV.S2.C1.1.7 Taxation
    Taxation Article IV, Section 2, Clause 1: The Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States. In the exercise of its taxing power, a state . . .
  • ArtVI.C2.1.1 Marshall's Interpretation of the National Supremacy Clause
    Marshalls Interpretation of the National Supremacy Clause Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or . . .
  • ArtVI.C2.1.6 Federal Instrumentalities and Personnel and State Police Power
    Federal Instrumentalities and Personnel and State Police Power Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties . . .
  • ArtVI.C2.1.7.1 McCulloch v. Maryland
    McCulloch v. Maryland Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, under the . . .
  • ArtVI.C2.1.7.2 Applicability of Doctrine to Federal Securities
    Applicability of Doctrine to Federal Securities Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which . . .
  • ArtVI.C2.1.7.3 Taxation of Government Contractors
    Taxation of Government Contractors Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, . . .
  • ArtVI.C2.1.7.4 Taxation of Federal Employees' Compensation
    Taxation of Federal Employees Compensation Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be . . .
  • ArtVI.C2.1.7.5 Ad Valorem Taxes Under the Doctrine
    Ad Valorem Taxes Under the Doctrine Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, . . .
  • ArtVI.C2.1.7.6 Federal Property and Functions
    Federal Property and Functions Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, under . . .
  • ArtVI.C2.1.7.7 Federally Chartered Finance Agencies: Statutory Exemptions
    Federally Chartered Finance Agencies: Statutory Exemptions Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, . . .
  • ArtVI.C2.1.7.9 Immunity of Lessees of Indian Lands
    Immunity of Lessees of Indian Lands Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, . . .
  • ArtVI.C2.1.8 Summation and Evaluation
    Summation and Evaluation Article VI, Clause 2: This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, under the . . .
  • Amdt1.1.2 Establishment of Religion
    Establishment of Religion First Amendment: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the . . .
  • Amdt1.1.3 Free Exercise of Religion
    Free Exercise of Religion First Amendment: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the . . .
  • Amdt1.2.10 Particular Governmental Regulations that Restrict Expression
    Particular Governmental Regulations that Restrict Expression First Amendment: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging . . .
  • Amdt1.2.11 Governmental Regulation of Communications Industries
    Governmental Regulation of Communications Industries First Amendment: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the . . .
  • Amdt5.4.3 Substantive Due Process
    Substantive Due Process Fifth Amendment: No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a Grand Jury, except in cases arising in . . .
  • Amdt10.1.2.1 Federal Taxing Power
    Federal Taxing Power Tenth Amendment: The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people. . . .
  • Amdt14.S1.4.8.2 Protection of Property and Agricultural Crops
    Protection of Property and Agricultural Crops Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United . . .
  • Amdt14.S1.4.13.1 Generally
    Generally Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein . . .
  • Amdt14.S1.4.14.1 Generally
    Generally Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein . . .
  • Amdt14.S1.4.14.3 Tangible Personalty
    Tangible Personalty Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State . . .
  • Amdt14.S1.4.14.4 Intangible Personalty
    Intangible Personalty Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State . . .
  • Amdt14.S1.4.14.5 Transfer (Inheritance, Estate, Gift) Taxes
    Transfer (Inheritance, Estate, Gift) Taxes Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United . . .
  • Amdt14.S1.4.15.1 Generally
    Generally Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein . . .
  • Amdt14.S1.4.15.4 Collection of Taxes
    Collection of Taxes Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State . . .
  • Amdt14.S1.8.1 Taxation
    Taxation Fourteenth Amendment, Section 1: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they . . .
  • Amdt16.1.1 History and Purpose of the Amendment
    History and Purpose of the Amendment Sixteenth Amendment: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several . . .
  • Amdt16.1.2 Income Subject to Taxation
    Income Subject to Taxation Sixteenth Amendment: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and . . .
  • Amdt21.S1.1.2.3 Imports, Exports, and Foreign Commerce
    Imports, Exports, and Foreign Commerce Twenty-First Amendment, Section 1: The eighteenth article of amendment to the Constitution of the United States is hereby repealed. The Twenty-first Amendment . . .
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