Chapter 5: Landmark Judicial Decisions Income
A. 16th amendment to the Constitution permits the Congress to lay and collect taxes
on income from whatever source derived.
1. What is income?
a. Income is not defined anywhere
Chapter 6 Landmark Judicial Decisions Deductions
Introduction to Deductions
A. The primary purpose of our tax system is to generate revenues for use in
providing public services.
1. Thus, the income earned during a particular period of
Chapter 9: Tax Practice - Procedures, Administration, and Sanctions
A. This chapter explores the role of the IRS in enforcement of the tax laws and
collection of tax liabilities.
B. It also explores the standards for be