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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 bokep. Since the word what of the amendment is clearly meant to restrict the jurisdiction for the courts, is actually also not immediately clear why the courts emphasize words "all income" and disregard the derivation on the entire phrase to interpret this section - except to reach a desired political occur.
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