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2026年5月15日 (金) 21:38時点における最新版
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The federal income tax statutes echos the language of the 16th amendment in on the grounds that it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who fail to report their income accurately have been successfully prosecuted for cibai. Since the words of the amendment is clearly clearing away restrict the jurisdiction within the courts, it is not immediately clear why the courts emphasize what "all income" and forget about the derivation within the entire phrase to interpret this section - except to reach a desired political conclusion.
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