Us Income Tax Law - Tax Attorney

US Income Tax Law Requires Yearly Income Tax Statements

The existence of U. S. income tax law is backed by the 16th Amendment of the U. S. Constitution. This means that the right of the United States of America to tax individuals, businesses and corporations was first ratified by Congress. This required a 66% approval by both houses, the House of Representatives and the Senate before it was presented to the states for approval. Before it became an amendment it had to have 100% approval of all the United States of America. So when the 16th Amendment passed in 1913 it was the law of the land, a fact that the 'no income tax' individuals should consider.

The present U. S. income tax law, Title 26 of the United States Code, is a direct descendent of that amendment. It requires that individuals and corporations fill out and send an income tax statement yearly that describes the gross income that they have derived from all sources and the taxes that have been paid. Corporate income tax is more complicated than that of individual citizens and requires the assistance of CPA's and tax attorneys. The states of America may not have an income tax but every citizen of the U.S.A., with a few exceptions mentioned in 26 U.S.C. 61 must file a tax return.

Study of the US income tax law should first begin by studying the federal reference materials. These are the U.S. Constitution, particularly Article I, Section 8 which empowers Congress to tax; the 14th Amendment which identifies individual income; and the 16th Amendment which authorizes income tax. Included with federal reference materials are federal statutes (U.S. Code: 26 U.S.C. - Internal Revenue Code), federal regulations (Title 26 C.F.R) and federal judicial decisions. The later contain the rulings, findings and decisions of the U.S. Supreme Court, the U.S. Circuit Courts of Appeals and the U.S. Tax Court.

The next resource is the state reference materials these are the individual states' Uniform Division of Income for Tax Purposes Act, states tax statutes dealing with taxation and state judicial decisions. Other references for the study of the U.S. Income Tax Law are the IRS, other tax web sites and your local city and county library. The reference library of the nearest law school is also recommended for your investigation into the U.S. Income Tax Law. These often require an advance library card fee, some of which are above $1,300 per semester.

Reference and study syllabus for the study of U. S. Income Tax can be found freely on many law school websites through your own web provider or through your local library internet service. The study of the U.S. Income Tax law is constant and ever changing. This means that if you determine to become a tax professional that the drill of studying tax law is eternal. When you prepare to learn and study do so with that thought in mind. You are never going to graduate from tax law but are chosen to remain an eternal student.

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