Nice to see that you linked me to a site that only goes back to the late 1980s when the early tax codes were passed right after the 16th amendment.
Regardless, bills from the 101st congress on that went to the President-
Quote:
Limited To: Enrolled as Agreed to or Passed by Both House and Senate
618 Bills from multiple Congresses ranked by relevance on "tax ".
618 bills containing your phrase (or variants of its words) in the same order.
|
After a bit of web-hopping, I come to this:
Internal Revenue Code (26 USC)
Specifically, this part:
Sec. 1. Tax imposed
"There is hereby imposed on the taxable income of -" (it goes on to the different categories and has tables and stuff. Fun!