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To: cotton1706
The 16th amendment basically overrode the apportionment clause:,

No it didn't, it said that a tax on income was permissible. Direct taxes other than taxes on income still must be apportioned.

This would come into play in the case where someone who is self-employed shows a loss for the year. If they do not have income, a penalty (tax) for not having insurance would be an impermissible unapportioned direct tax.

18 posted on 09/25/2013 1:21:34 PM PDT by ALPAPilot
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To: ALPAPilot

Right. See my next post down. I realized my error.


20 posted on 09/25/2013 1:32:15 PM PDT by cotton1706
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