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