Comment: Income, per the SCOTUS, in the 16th has the same definition it

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Income, per the SCOTUS, in the 16th has the same definition it

had in the 1907 Corporate Tax Act.

This is because THIS is the definition that was in the public mind at the time they ratified the 16th, and so their rules of construction dictate that unless another amendment is added, "income" will forever have this definition - and Congress is NOT allowed to redefine it to mean anything they want.

There is even an early SCOTUS case on this exact question, I believe from either 1915 or 1922, I don't recall exactly.

Sorry I don't have citations handy, but someone here should be able to find them.