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Revision as of 13:42, 25 July 2026


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The federal income tax statutes echos the language of the 16th amendment in proclaiming 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 word what of the amendment is clearly supposed restrict the jurisdiction from the courts, it's very not immediately clear why the courts emphasize the word what "all income" and forget about the derivation from the entire phrase to interpret this section - except to reach a desired political result.

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