income tax
Defined in 6 dictionaries — Case Law, U.S. Code, Ballentine's (1916), Bouvier (1914), Black's (1910), Black's (1891)
Definitions from Case Law
From 300 U.S. 308 - People of the State of New York Cohn v. Graves · 1937Most cited · 389 citing opinions
The incidence of a tax on income differs from that of a tax on property. Neither tax is dependent upon the possession by the taxpayer of the subject of the other. His income may be taxed, although he owns no property, and his property may be taxed, although it produces no income. The two taxes are measured by different standards, the one by the amount of income received over a period of time, the other by the value of the property at a particular date.
United States Code
4 U.S.C. § 110 — in this section
The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
4 U.S.C. § 114 — for purposes of this section
The term “income tax” has the meaning given such term by section 110(c).
Ballentine's Law Dictionary
James A. Ballentine · 1916
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
See Tax.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
See Income.
— Indirect taxes. those demanded in the first instance from one person in the expectation and intention that he shall indemnify himself at the expense of another. "Ordinarily all taxes paid primarily by persons who can shift the burden upon some one else, or who are under no legal compulsion to pay them, are considered indirect taxea" Pollock v. Farmers' It. & T. Co., l57 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759; Springer v. U. S„ 107 U. S. 602, 26 L. Ed. 253; Thomasson v. State, 15 Ind. '451.
Defined under Tax in Black's Law Dictionary.
A Dictionary of Law
Henry Campbell Black · 1891
A tax on the yearly profits arising from property, professions, trades, and oflices. 2 Steph. Comm. 573. Incommodum non solvit argumentum. An inconvenience does not destroy an argument.