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The federal income tax statutes echos the language of the 16th amendment in nevertheless it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who in order to report their income accurately have been successfully prosecuted for anjing. Since the word what of the amendment is clearly meant restrict the jurisdiction in the courts, it's very not immediately clear why the courts emphasize the phrase "all income" and overlook the derivation among the entire phrase to interpret this section - except to reach a desired political article.

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