Also known as: internal revenues · IRS revenue · tax revenue
Written by attorneys · grounded in primary & secondary sources — see below
Governmental revenue derived from domestic taxes rather than from customs or import duties.
Ismael Ibrahim created a trust allowing distributions to his daughter for her health needs. The trustee evaluated whether the request met the required standard tied to domestic tax rules. The daughter received the funds after the trustee confirmed the distribution qualified under the applicable tax provisions.
Isaiah Ishikawa and his brother operated a business that underreported income. Federal prosecutors charged both with conspiracy to violate tax laws. The court held one brother responsible for the other's substantive tax offenses committed in furtherance of their agreement.
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Ira Irving faced deportation proceedings under a statute allowing congressional override. He argued the veto mechanism violated constitutional requirements for lawmaking. The agency had treated the suspension as valid until the court reviewed the process involving tax-related interpretations.
Idris Ives served as Commissioner of Internal Revenue when allegations of misconduct arose. The Attorney General initiated a preliminary investigation due to potential conflicts. An independent counsel was appointed to examine the matter without direct involvement from regular department staff.
Infinity Bank formed a related nonprofit to promote social welfare activities. The organization sought classification under domestic tax provisions for exempt entities. The court considered whether its net earnings were devoted exclusively to permitted purposes.
Imani Idowu contributed to a political committee subject to contribution caps. The limits were challenged as restrictions on political speech funded partly through tax mechanisms. The court examined how the rules interacted with broader election financing statutes.
Internal revenue consists of taxes collected from domestic sources such as income and excise levies. Customs duties instead apply to goods crossing international borders. The distinction determines which government agency administers collection and enforcement.
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Certain trust provisions reference sections of the Internal Revenue Code to define an ascertainable standard for distributions. This linkage ensures tax treatment aligns with health, education, support, or maintenance needs. Trustees must apply these cross-references when deciding whether a distribution qualifies.
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A charge collected alongside income tax filings and scaled to revenue operates as a tax when it raises substantial sums. Courts examine practical operation rather than statutory labels. Such an exaction falls within Congress's taxing authority even if it also influences conduct.
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…challenges to the key provisions of the Federal Election Campaign Act of 1971 (Act), and related provisions of the Internal Revenue Code of 1954, all as amended in 1974. The Court of Appeals, in sustaining the legislation in large part against various constitutional challenges, viewed it as "by far the most…