The Federal Taxing Power: A Primer
CRS via LC – The Federal Taxing Power: A Primer, September 28, 2020:The Taxing and Spending Clause of the U.S. Constitution provides Congress with the power to tax. The U.S. Supreme Court has interpreted Congress’s power to tax broadly, except for a few cases decided in the 1920s and 1930s, in which the Court invalidated …