Pollock v. Farmers' Loan and Trust Company

Pollock v. Farmers' Loan and Trust Company
(1895) Sentencia de la Corte Suprema de EE.UU. que declaró inconstitucional el impuesto federal sobre la renta, derogando así partes de una ley de 1894 que gravaba con un impuesto directo sobre la renta de las personas y empresas estadounidenses.

El fallo fue debatido en 1913 cuando la ratificación de la XVI enmienda de la constitución autorizó al congreso para "establecer y recaudar impuestos sobre la renta.

Enciclopedia Universal. 2012.

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