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Statements

Subject Item: dbr:Internal_Revenue_Code
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Internal_Revenue_Code_section_61
rdfs:label: Internal Revenue Code section 61
rdfs:comment: Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived [ . . . ]". The United States Supreme Court has interpreted this to mean that Congress intended to express its full power to tax incomes to the extent that such taxation is permitted under Article I, Section 8, Clause 1 (the Taxing and Spending Clause) of the Constitution of the United States and under the Constitution's Sixteenth Amendment.
dcterms:subject: dbc:Internal_Revenue_Code
dbo:wikiPageID: 4844332
dbo:wikiPageRevisionID: 908775114
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dbo:abstract: Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived [ . . . ]". The United States Supreme Court has interpreted this to mean that Congress intended to express its full power to tax incomes to the extent that such taxation is permitted under Article I, Section 8, Clause 1 (the Taxing and Spending Clause) of the Constitution of the United States and under the Constitution's Sixteenth Amendment.
prov:wasDerivedFrom: wikipedia-en:Internal_Revenue_Code_section_61?oldid=908775114&ns=0
dbo:wikiPageLength: 7888
foaf:isPrimaryTopicOf: wikipedia-en:Internal_Revenue_Code_section_61

Subject Item: dbr:Commissioner_v._Glenshaw_Glass_Co.
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Treasury_Regulation_1.183-2
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Adams_v._United_States
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:James_v._United_States_(1961)
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Tax_protester_statutory_arguments
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Rabbi_trust
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Olk_v._United_States
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Cesarini_v._United_States
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Zarin_v._Commissioner
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61
dbp:keywords: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:United_States_v._Gotcher
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Income_tax_and_compensation_for_services
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61
dbo:wikiPageRedirects: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Internal_Revenue_Code_61
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61
dbo:wikiPageRedirects: dbr:Internal_Revenue_Code_section_61

Subject Item: dbr:Internal_revenue_Code_61
dbo:wikiPageWikiLink: dbr:Internal_Revenue_Code_section_61
dbo:wikiPageRedirects: dbr:Internal_Revenue_Code_section_61

Subject Item: wikipedia-en:Internal_Revenue_Code_section_61
foaf:primaryTopic: dbr:Internal_Revenue_Code_section_61