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The federal income tax statutes echos the language of the 16th amendment in on the grounds that it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who fail to report their income accurately have been successfully prosecuted for lanciao. Since which of the amendment is clearly meant to restrict the jurisdiction within the courts, is actually possible to not immediately clear why the courts emphasize the language "all income" and ignore the derivation of the entire phrase to interpret this section - except to reach a desired political direct result.

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