Income tax in the United States income and tax it, so long as it acts within its constitutional authority, which includes not only the Sixteenth Amendment but also Article I, Sections 8 and 9." Similarly, in "Penn Mutual Indemnity Co. v. Commissioner", the United States Court of Appeals for the Third Circuit indicated that Congress could properly impose the federal income tax on a receipt of money, regardless of what that receipt of money is called: It could well be argued that the tax involved here [an income tax] is an "excise tax" based upon the receipt of money by the taxpayer. It certainly is not
Working Party on the Reorganisation of the Income Tax Act 1976 established initially to oversee the rewrite process, but from 2004 it was also tasked with determining whether there are errors (or "unintended legislative changes") in the rewriting of the Income Tax Acts. The Panel was disestablished in 2014. Its chairs were Colin Blair (1995–2003), Sir Ivor Richardson (2003-08) and David McLay (2008–14). Working Party on the Reorganisation of the Income Tax Act 1976 The Working Party on the Reorganisation of the Income Tax Act 1976 was a committee appointed by the New Zealand government to advise on the appropriate reorganisation of the income tax legislation. The Working Party was set