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
What Is a Nation? What Is a Nation? "What is a Nation?" ("Qu'est-ce qu'une nation?") is an 1882 lecture by French historian Ernest Renan (1823–1892), known for the statements that a nation is "a daily referendum", and that nations are based as much on what the people jointly forget, as what they remember. It is frequently quoted or anthologized in works of history or political science pertaining to nationalism and national identity. Renan wrote "What is a Nation" in order to symbolize the nationalism which was born in France as a result of the French Revolution of 1789. Renan begins his essay by noting