16th Amendment 1909-1913 S.J.R. 25/ 39/ 40

Congressional Record-Senate

April 28, 1909 p. 1568-1570 June 16, 1909 p. 3344 June 17, 1909 p. 3377 June 28, 1909 p. 3900 June 30, 1909 p. 3968-3979 July 05, 1909 p. 4067 July 05, 1909 p. 4105-4121 Feb. 10, 1910 p. 1694-1699 Feb. 23, 1910 p. 2245-2247 March 01, 1910 p. 2539-2540 Aug. 28, 1913 p. 3836-3859

Congressional Record-House

July 12, 1909 p. 4389-4440 April 26, 1913 p. 503-518 May 06, 1913 p. 1236-1264 Oct. 16, 1913 p. 5679-5680

Congressional Record Vol. 50, Part 7

Appendix p. 89-90

Social Security Act 1935 H.R. 7260

Congressional Record-Senate

June 08, 1934 p. 10769-71 April 22, 1935 p. 6100-6101 May 28, 1935 p. 8334- June 14, 1935 p. 9267-9273 June 14, 1935 p. 9283-9297 June 15, 1935 p. 9351-9353 June 17, 1935 p. 9418-9442 June 18, 1935 p. 9510-9543 June 19, 1935 p. 9624-9650 July 17, 1935 p. 11276-81 July 17, 1935 p. 11307-10

Congressional Record-House

Mar. 18, 1935 p. 3874-3875 April 11, 1935 p. 5454-5462 April 18, 1935 p. 5948-5995 April 19, 1935 p. 6037-6093 June 19, 1935 p. 9733-9736 July 17, 1935 p. 11320-43

Statutes at Large, 74th Congress Chap. 531

Aug. 14, 1935 p. 622-648

Internal Revenue Code of 1939 H.R. 2762

Statutes at Large, 76th Congress Vol. 53 Feb. 10, 1939 Part 1

House Misc. Reports, 76th Congress 1-185 Jan. 20, 1939 Report #6

Public Salary Tax Act of 1939 H.R. 3790

Congressional Record-House

Feb. 09, 1939 p. 1299-1332 April 10, 1939 p. 4025-4026

Congressional Record-Senate

April 03, 1939 p. 3701-3705 April 01, 1939 p. 3764-3773 April 06, 1939 p. 3910-3911

Senate Misc. Reports 76th Congress 2-5 Feb. 24, 1939 Report #112
House Misc. Reports 76th Congress Feb. 07, 1939 Report #26

Congressional Record-Appendix. Extension of Remarks Vol. 84
	"New Deal and the Republican Program"  "The Unemployment Program" "H.R. 4931-Attack on the Central Problem of Modern Am. "The New Deal Administration"  "Recovery Obstacles" "Relief-Recovery-Re-employment"  "Constitution of the United States-The Charter of Liberty "Failure of the New Deal"  "Federal Tax Changes"  "Necessary Additional Money Supply"  "Collapse of the New Deal"  "Three Percent Interest on Federal Land Bank Loans" "Labor and Taxes"  "The Federal Tax Burden"  "Salaries of Corporation Executives" "Paying the Government Debt With a Fountain Pen" "The Constitution" "Taxes Now Consume 30% of the National Income "The Constitution and the Will of the People"  "Who pays the Taxes"  "Self-liquidating Loans" "The American Tax Burden" "New Problems of Government" "Lending Programs for Self-liquidating Programs" "Federal Spending" "The Constitution-Written and Unwritten" "Construction and Financing of Self-liquidating Loans" "A Sixty-two Billion Dollar Debt" "The Federal Governments Encroachment Upon the States"  "Important Shifts in Constitutional Doctrines" "An Appeal for our Federal Employees"	p. 1355-1357 p. 1384-1387 p. 1491-1501 p. 1555 p. 1566 p. 1592-1593 p. 1623-1624 p. 1666 p. 1671-1672 p. 1806-1808 p. 1826-1827 p. 1896-1897 p. 1928-1930 p. 1970-72 p. 1978-9 p. 2012-13 p. 3236 p. 3237-3238 p. 3265-3267 p. 3336 p. 3340-3341 p. 3352-3355 p. 3397-3399 p. 3588 p. 3684-3685 p. 3689-3690 p. 3721-3724 p. 3884-3885 p. 3915-3917 p. 3950-3956 p. 4000-4002

The Revenue Bill of 1940 H.R. 10039
	Congressional Record-House Congressional Record-Senate  76th Congress House Reports	June 11, 1940 p. 7959-8021 June 17, 1940 p. 8374-8375 June 10, 1940 Report #2491

Congressional Record-Appendix Volume 86
	"The Best Defense of American Democracy...."  "Taxation During the Twenties"  "Taxpayers on the Warpath"	p. 3502-04 p. 3782-85 p. 5415-16

The Revenue Bill of 1942 H.R. 7378

Congressional Record-House

July 16, 1942 p. 6252-6317 July 17, 1942 p. 6318-6350 Oct. 20, 1942 p. 8441-8481 Nov 1942 p. 8997-8999

Congressional Record-Senate

Oct. 06, 1942 p. 7792-7852 Oct. 07, 1942 p. 7879-7912 Oct. 08, 1942 p. 7918-7942 Oct. 09, 1942 p. 7980-8018 Oct. 10, 1942 p. 8058-8063

Congressional Record-Appendix Volume 88

"Income Taxes Paid by Members of Congress" "Payment of Federal Income Taxes"  "New York Herald Tribune Urges..."  "The New York Times Commends...."  "A $24,000,000,000 Tax Bill, Not..."  "Collection of Income Tax at the Source"  "Amendment to the Tax Bill"  "The Tax Bill"  "The Tax Bill Should Go as Far as Possible..."  Floors and Celings for Income" July 18, 1942  "The New Tax Bill"  "Reduction of Tax Exemption for Dependents"  "The Joint Return Matter"  "Analysis of the Fifteenth Revenue Measure Since 1933"

p. A63-65 p. A2424-25 p. A2473 p. A2476 p. A2503 p. A2529-31 p. A2673 p. A2772 p. A2813-14  p. A2827-28 p. A2861 p. A3224 p. A3715 p. A3793-99

Revenue Act of 1943 H.R. 3687

Congressional Record-Senate

Jan. 12, 1944 p. 85-120

Individual Income Tax Bill of 1944 H.R. 4646

Congressional Record-House

May 03, 1944 p. 3968-3983 May 04, 1944 p. 4010-4033 May 22, 1944 p. 4829-4831

Congressional Record-Senate

May 19, 1944 p. 4702-4730 May 20, 1944 p. 4783-4787

Congressional Record-Appendix Volume 90
	"Taxes Must be Simplified"  "Income Tax Simplification"  "The Income Tax Muddle"  "Simplified Income-Tax Return Form Needed"  "Payment of Income Taxes'  "Income Taxes"  "White Collared Workers"  "Demands Tax Revision and Simplification"  "The Income Tax Laws"  "Federal Income-Tax Returns"  "Income-Tax Returns"  "New Deal To Blame for Tax Mess"  "Simplifying Your 1943 Income Tax Return"  "Federal Income-Tax Reporting Can Be Simple"  "Table Showing The National Debt"  "Simplify the Income-Tax Law"  "Tables Showing the Treasury Department Estimates...."  "Congress Simplifies Tax Program...."  "Individual Income Tax Act of 1944"  "Employment and Income Statistics"	p. A178-79 p. A347-48 p. A352 p. A389-90 p. A403 p. A448 p. A560-61 p. A597 p. A640-41 p. A671 p. A669 p. A759-60 p. A784-85 p. A836 p. A1006-08 p. A1264 p. A1967-68 p. A2269-70 p. A2520 p. A3596

C.R.S. Report for Congress #92-303A (1992) "Frequently Asked Questions"

"Taxing The Exercise of Natural Rights" J.M. Maguire Harvard Legal Essays (1934)

C.J.S. Volumes 47 and 47A Income Taxes

Statistical Abstract of the United States, Volume 38 (1918) to Volume 118 (1998)

Web Sites
	Office of Management and Budget Social Security Administration U.S. Department of Commerce/ Bureau of the Census Findlaw

Court Cases
	Heyden Fielt v. Daney Blake v. McClung  Meyer v. Nebraska In Re Slaughter-House Cases Newton v. Archison Holy Trinity v. U.S. Albeyer v. State  Burch v. Savannah  Rome v. McWilliams State v. Gillespie Hughes V. C.I.R. Washburn v. C.I.R. Dupont v. Deputy Hill v. Comm. Coughlin v. C.I.R. Folker v. C.I.R. Trent v. C.I.R. Whipple v. C.I.R. Sullivan v. C.I.R.  Tyne v. C.I.R. Fausner v. C.I.R. Butchers Union v. Crescant City U.S. v. Morris Coppage v. Kansas  Billings v U.S.  Redfield v. Fisher Whitcomb v. Emerson  Jack Cole Co. v. MacFarland Society for Savings v. Coite Railroad Cases Magoun v. Illinois Trust Pollock v. Farmers Pollock v. Farmers Nicol v. Ames Home Ins. Co v State of New York Knowlton v. Moore  Patton v. Brady Thomas v. U.S. Flint v. Stone Tracy  Stratton's Independence Brushaber v. U.P. Stanton v. Baltic Doyle v. Mitchell Bros. Peck v. Lowe Evans v. Gore  Eisner v. Macomber LaBelle v. U.S. U.S. v. Philadelphia Merchants Loan v. Smietanka Greiner v Lewellyn Blodgelt v. Holden Karnuth v United States Old Colony Trust v C.I.R. Bromley v McCaughn Welch v. Helvering U.S. v. Safety Car  Beeland v. Davis Chas. Steward Mach. Co. v. Davis Davis v. Boston & M.R. Steward Mach Co. v. Davis Helvering v. Davis New York v Graves Helvering v Geerhardt  Graves v New York  O'Malley v Woodrough Helvering v. Griffiths Keasbey Mattison v. Rothensies Helvering v. Edison Bros.  C.I.R. v. Wilcox U.S. v Silk  U.S. v. Gilbert  Gen. Am. Inv. v. C.I.R. C.I.R. v. Glenshaw Glass  C.I.R. v. Glenshaw Glass  James v United States Arnold V. U.S.  Conner V. U.S. Primuth v. C.I.R. Kowalski v. C.I.R. Cupp v. C.I.R. Central Illinois v United States Broughton v. U.S.  Rowan Cos v United States U.S. v. Stillhammer  Romer v. C.I.R.  Parker v. C.I.R.  U.S. v. Koliboski  Ficalora v. C.I.R. Harris v. U.S.  Hyslep v. U.S. Charczuk v. C.I.R. Connor v. C.I.R. Lukhard v Reed Wilcox v. C.I.R. U.S. v. Man  Davis v Michigan U.S. v. Connor Lonsdale v. U.S. Maisano v. U.S. U.S. v. Melton Caniff v. C.I.R. Coleman v. C.I.R. Abney v. Campbell  Amon v. U.S. Trust Co. v. Lederer  Hofferbert v. Anerson Oliver v. Halstead  U.S. v Bachner  Edwards v. Cuba RR. Co. Lucas v. Earl McDonald v. C.I.R. C.I.R. v. Culbertson Commissioner  v. Sullivan Commissioner  v. Tellier Jefferson County  v. Acker	93 U.S. 634 (1876) Interpretation of words 172 U.S. 239 (1898) Priveleges & Immunities 262 U.S. 390 (1923) Priveleges & Immunities 83 U.S. 36 (1872) Pursuit of Happiness 31 Kan 151 (1883) License tax 148 US 457 (1891) Labor for hire 165 US 578 (1896) Pursuit of happiness 42 GA 597 (1870) Taxes on occupations 52 GA 251 (1874) Taxes on occupations 168 NW 58 (1918) License tax 38 F 2d 755 (1930) Tax on "business occupation" 51 F 2d 949 (1931) Tax on "business occupation" 308 US 499 (1939) Tax on "business occupation" 181 F 2d 906 (1950) Tax on teacher 203 F 2d 307 (1953) Tax on lawyer 230 F 2d 906 (1956) Tax on officer of Corp. 291 F2d 669 (1961) Trade or business 373 US 193 (1963) Trade or business 368 F2d 1007 (1966) Trade or business 385 F2d 40 (1967) Trade or business 472 F 2d 561 (1973) Trade or business 111 US 746 (1883) Pursuit of Happiness 125 F 322 (1903) Pursuit of Happiness 236 US 1 (1914) Pursuit of Happiness 232 US 261 (1914) Excise Tax - USE 292 Pac 813 (1930) Property - income taxes 115P 2d 892 (1940) Right to work 337 SW 2d 454 (1960) Privilege 73 US 594 (1867) Excise tax 116 US 138-116 Us 142-118 US 394 - 118 US 417 (1885-1886) 170 US 283 (1898) Excise tax 157 US 429 (1895) Income tax 158 US 601 (1895) Rehearing 173 US 509 (1898) Excise Privilege 134 U.S. 594 (1890) Classification-uniformity 178 US 41 (1899) Uniformity Excise  184 US 608 (1901) Excise License 192 Us 363 (1904) Excise taxes privilege 220 US 107 (1910) Privilege of doing business 231 US 399 (1913) Income defined 240 US 1 (1915) Income tax - confusion 240 US 103(1915) Mining is business 247 US 179 (1917) Income defined 247 US 165 (1917) Net income 253 US 259 (1919) Judges not taxable 252 US 189 (1919) Income defined 256 US 377 (1920) Uniformity 262 F 188 (1920) Income - excise 255 US 509 (1920) Income defined 258 U.S. 384 (1922) Estate Tax 11 F 2d 180 (1926) Subjective-objective - use 279 U.S. 231 (1929) "Immigrant" 279 U.S. 716 (1929) Employee 280 U.S. 124 (1929) Gift tax 290 US 111 (1933) Ordinary - necessary expense 297 US 88 (1935) Income 88 F 2d 447 (1937 Social Security Act 89 F 207 (1937) Social Security Act 89 F 2d 368 (1937) Social Security Act 301 US 570 (1937) Social Security Act 301 US 619 (1937) Social Security Act 300 U.S. 308 (1937) State taxing power 304 U.S. 405 (1938) Federal Taxing power 306 U.S. 466 (1939) State taxing power 307 U.S. 277 (1939) Taxing the Judge 318 US 371 (1943) Rehearing Eisner Case 133 F 2d 894 (1943) Foreign income tax 133 F2d 575 (1943) Income 327 US 404 (1945) Benefits 331 U.S. 704 (1947) Social Security 345 US 361 (1952) Judgment creditor 211 F 2d 522 (1954) Accession to wealth 211 F 2d 928 (1954) Income 348 US 426 (1954) Accessions to wealth 366 U.S. 213 (1961) gross income 289 FS 206 (1968) Living expenses 303 FS 1187 (1969) Must be gain 54 TC 374 (1970) Employee 65 TC 44 (1975) Employee 65 TC 68 (1975) Tax filing 435 U.S. 21 (1978) withholding 632 F 2d 707 (1980) Wages 452 U.S. 247 (1981) FICA/FUTA 706 F 2d 1072 (1983) Failure to file 716 F 2d 693 (1983) Personal injury awards 724 F 2d 469 (1984) Presumption of correctness 732 F 2d 1328 (1984) Willful failure 751 F 2d 85 (1984) Income not defined 758 F 2d 456 (1985) Wages not income 765 F 2d 1083 (1985) Frivolous suit 771 F 2d 471 (1985) Income not defined 770 F 2d 17 (1985) Tax protest 481 U.S. 368 (1987) lost wages 848 F 2d 1007 (1988) Tax protest 884 F 2d 532 (1989) Tax protest 489 U.S. 803 (1989) all that comes in 898 F 2d 942 (1990) Tax protest 919 F 2d 1440 (1990) Tax protest 908 F 2d 40B (1990) Tax protest 94-5535 U.P. (1996) Tax protest 94-2937 U.P. (1996 Tax protest 791 F 2d 68 (1985) 206 F 2d 836 (1953) Social Security 514 FS 1293 (1981) Social Security 229 F 800 197 F 2d 504 (1947) Gross income 86 SE 2d 858 Profit not wages TCM 92-27019 Tax Protest 268 U.S. 628 (1927)  income 218 U.S. 111 (1930)  personal tax 323 U.S. 57   (1944)  business 337 U.S. 733 (1949)  partnership 356 U.S. 27   (1958)  net-income 383 U.S. 687 (1966)  net-income 98-10 Decided June 21, 1999 "occupation tax"

Misc. Documents

37 F D-377 Internal Revenue Key 211-236 Webster New Collegiate Dictionary 1973 Words and Phrases Excise, Property-Labor, Wages Bouviers Law Dictionary Labor - Property Business Blacks Law Dictionary Business - Labor - Property Consolidated U.S. Income Tax Laws 1909 - 1921 Kixmiller - Baar U.S. Stat. at Large 53rd Congress Sess. 1 Chap. 349 (1893-95) U.S. Stat. at Large 63rd Congress Sess. 1 Chap. 1 (1913) U.S. Stat. at Large 76th Congress Sess. 1 Vol. 53 Part 1 U.S. Stat. at Large 83rd Congress Sess. 2 Vol 68A Federal Tax Regulations Part 39 Subpart B (1954) I.R.C. Vol. 1 1996 U.S. Code Cong.