Recall that the U.S. Congress has exclusive legislative - TopicsExpress

Recall that the U.S. Congress has exclusive legislative jurisdiction over federal territories and possessions as revealed in the Supreme Court Case of Downes v. Bidwell, 182 U.S. 244, 1901. Since constitutional limitations DO NOT apply to these federal territories and possessions, and since the 16th Amendment only applies to "U.S. Inc" found in the District of Columbia and federal territories (and defined in the 14th Amendment), then the 16th Amendment and subtitle A (income taxes) of the Internal Revenue Code are both "special law" that DO NOT apply to the vast majority of Americans living in nonfederal portions of the 50 states! Subtitle D excise taxes, unlike income taxes found in Subtitle A of the Internal Revenue Code, however, have always been authorized under the Constitution as "general law" or "public law" that apply to the 50 states. Each subtitle has its own jurisdiction, but the ONLY subtitle of Title 26 that applies to all 50 states is the excise taxes found in Subtitle D.

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