Is it a law that Americans must pay taxes? And if so, give me the law's title or number...?

Answer 1

The first federal statute imposing the legal obligation to pay a federal income tax was adopted by Congress in 1862, to pay for the Civil War. The 1862 levied a 3% tax on incomes above $600, rising to 5% for incomes above $10,000. Rates were raised in 1864. This income tax was repealed in 1872, but a new income tax statute was enacted as part of the 1894 Tariff Act.[1] However, in 1895 the Supreme Court struck down a portion of the statute as unconstitutional — specifically, the tax on income from property — as an unapportioned direct tax.

At that time, the United States Constitution specified that Congress may only impose a "direct" tax if it apportions that tax among the states according to each state's census population.[2] In its 1895 decision the Supreme Court held that a tax on income from property was a direct tax under the Constitution, and so had to be apportioned.

The apportionment requirement made income taxes on property practically impossible, and Congress did not want to limit the income tax solely to a tax on wages. Therefore, in 1909 Congress proposed the Sixteenth Amendment, which became part of the Constitution in 1913 when it was ratified by the required number of states. The Amendment modified the requirement for apportionment of direct taxes by exempting all income taxes—whether considered direct or indirect—from the apportionment requirement. Congress re-adopted the income tax that same year, levying a 1% tax on net personal incomes above $3,000, with a 6% surtax on incomes above $500,000. References in the Internal Revenue Code to corporate earnings and profit before and after February 1913 for characterization as dividend for shareholders are there to provide a belts and suspenders protection for the validity of the tax on shareholders. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000) to finance World War I. The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925, and finally to 24% in 1929. In 1932 the top marginal tax rate was increased to 63% during the Great Depression and steadily increased, reaching 94% (on all income over $200,000) in 1945. Top marginal tax rates stayed near or above 90% until 1964 when the top marginal tax rate was lowered to 70%. The top marginal tax rate was lowered to 50% in 1982 and eventually to 28% in 1988. During World War II, Congress introduced payroll withholding and quarterly tax payments.

At first the income tax was incrementally expanded by the Congress of the United States, and then inflation automatically raised most persons into tax brackets formerly reserved for the wealthy until income tax brackets were adjusted for inflation. Income tax now applies to almost ⅔ of the population [1]. The lowest earning workers ($20,000 in 2000) pay no income taxes as a group and actually get a small subsidy from the federal government because of child credits and the Earned Income Tax Credit.

Federal tax code
The U.S. tax code is known as the Internal Revenue Code of 1986 (title 26 of the United States Code). The Code's complexity generally arises from two factors: the use of the tax code for purposes other than raising revenue, and the feedback process of amending the code.

Local government taxation
U.S. states are recognized as having a plenary power to assess taxes on their citizens and on activities that occur within their borders, so long as those taxes do not infringe on a power reserved for the federal government. The Supreme Court has found, in various cases, that states cannot impose taxes designed to impede interstate commerce or influence international relations. States are also prohibited from assessing taxes in ways that discriminate on the basis of race, gender, religion, alienage, or nationality. Finally, states may not condition the right to vote on payment of taxes. The Twenty-fourth Amendment to the United States Constitution, ratified in 1964, specifically prohibits such a condition in Federal elections; the Supreme Court ruled in Harper v. Virginia Board of Elections that the Equal Protection Clause of the Fourteenth Amendment does the same in state elections.

Answer 2

Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913 by the 36th state (75% as required with the then 48 states. More states followed in their ratification after that date.

Answer 3

Federal tax statutes are codified in Title 26 of the United States Code, commonly referred to as the Internal Revenue code (IRC). The first IRC was passed in 1939, and later replaced by the IRC of 1954. It was subsequently amended by the Tax Reform Act of 1986. The current version is the IRC of 1986.


TITLE 26--INTERNAL REVENUE CODE

Subtitle A--Income Taxes

CHAPTER 1--NORMAL TAXES AND SURTAXES

Subchapter A--Determination of Tax Liability

PART I--TAX ON INDIVIDUALS

Answer 4

Amendment XVI - Status of Income Tax Clarified. Ratified 2/3/1913. Note History

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

and then there are several laws

but the most important is
http://www.law.cornell.edu/uscode/26/usc_sec_26_00000001----000-.html

Which is part of Title 26 of the Tax code.


Here's the scary law part
TITLE 26 > Subtitle F > CHAPTER 75 > Subchapter A > PART I > § 7203Prev | Next

http://www.law.cornell.edu/uscode/26/usc_sec_26_00007203----000-.html

§ 7203. Willful failure to file return, supply information, or pay tax
How Current is This?

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.

Answer 5

Internal Revenue Code. also, federal income taxes specifically allowed for in amendment to US constitution early 20th century