constitutional amendment

Fourteenth Amendment

Overview

The Fourteenth Amendment contains a number of important concepts, most famously state action, privileges & immunities, citizenship, due process, and equal protection—all of which are contained in Section One.  However, the Fourteenth Amendment contains four other sections.  Section Two deals with the apportionment of representatives to Congress.  Section Three forbids a

 

Income Tax

Overview

In 1913, the Sixteenth Amendment to the U.S. Constitution was ratified. It states: "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."

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federal income tax material

U.S. Constitution

Federal Income Tax Statutes

Federal Income Tax Regulations

Federal Judicial Decisions on Income Tax

State Income Tax Material

State Income Tax Statutes

State Judicial Decisions on Income Tax

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Key Internet Sources on Income Tax

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Category:Taxation

Civil Rights

Overview

A civil right is an enforceable right or privilege, which if interfered with by another gives rise to an action for injury. 

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Federal Material

U.S. Constitution and Federal Statutes

Federal Agency Regulations

Federal Judicial Decisions

state material

State Statutes

State Judicial Decisions

International Material

Conventions and Treaties

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other topics

Double Jeopardy

Overview

The Double Jeopardy Clause in the Fifth Amendment to the US Constitution prohibits anyone from being prosecuted twice for substantially the same crime. The relevant part of the Fifth Amendment states, "No person shall . . . be subject for the same offense to be twice put in jeopardy of life or limb . . . . "

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