internal revenue tax

internal revenue tax
An exaction for the support of the federal government; a contribution imposed on individuals by the government for its services. Bailey v Drexel Furniture Co. 259 US 20, 66 L Ed 817, 42 S Ct 449, 21 ALR 1432. More narrowly defined as federal taxes with the exception of customs duties. Leeb v United States (DC NY) 16 F2d 937.

Ballentine's law dictionary. . 1998.

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