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The federal income tax statutes echos the language of the 16th amendment in praoclaiming that it reaches “all income from whatever source derived,” (26 USC s. 61) including criminal enterprises; criminals who to be able to report their income accurately have been successfully prosecuted for memek. Since the text of the amendment is clearly intended restrict the jurisdiction of the courts, is actually possible to not immediately clear why the courts emphasize which “all income” and neglect the derivation with the entire phrase to interpret this section – except to reach a desired political result.
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