taxing power

The power granted to a governmental body to levy a tax; esp., the congressional power to levy and collect taxes as a means of effectuating Congress’s delegated powers. U.S. Const. art. I, § 8, cl. 1. See SIXTEENTH AMENDMENT. [Cases: Internal Revenue 3001–3008; Taxation 2–36. C.J.S. Indians §§ 131–133; Internal Revenue§§ 2, 4; Taxation§§ 4, 7–11, 13–18, 20–25, 170, 198, 200–205, 227–228, 242–243, 250, 252–255, 260, 299, 1094.]

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词条贡献者

译者陈鹏，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，擅长翻译各种与诉讼及争议解决相关的法律文件。