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Constitutional and Statutory Limitations

The Constitution
by NCinDC



There are many limitations on California’s power to tax income derived from sources outside of California.  Jurisdictional and constitutional questions are present that may restrict states and the federal government by statute also can regulate states ability to raise taxes.

The Commerce Clause of the United States Constitution does not restrict states in taxing interstate commerce.  However, case law has established certain principles in determining the validity of state taxation of interstate commerce.

Interpretation of the Commerce Clause in the nineteenth century held that any interstate commerce was immune from state taxation.  Direct taxes were regarded as an undue burden on commerce between states.  Not until 1977 did the Supreme Court issue a definitive statement on the issue.  In Complete Auto Transit v. Brady, 430 U.S. 274 (1977), the Court applied a four-pronged test to validate state taxation of interstate commerce.  The tax must:

1.                  Be applied to an activity with substantial nexus to the taxing state

2.                  Be fairly apportioned

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3.                  Not discriminate

4.                  Be fairly related to the services provided by the state.

The substantial nexus requirement is met when a business is located or present within a state.  Fairly apportioned requires use of a formula allocating the tax base between jurisdictions in a fair manner.  The discrimination requirement is applicable in cases when a company is subject to multiple taxation e.g. more than one state taxes the same income.  Fairly related to services provided covers police, fire protection and advantages of a civilized society.  It is unlikely a company could challenge a tax on grounds it was not provided these services.

The import-export clause of the Constitution restricts the states ability to tax income from foreign commerce.  But in the same analysis, the tax is valid if the commerce clause tests are met, the tax is applied to all businesses in the state and it is not a special protective tariff.

Another constitutional issue is found in the Fourteenth Amendment.  The due process clause as interpreted by the Supreme Court requires a connection between the interstate activity and the state, and a rational relationship between the income attributable to the state and intrastate values of the enterprise.  These requirements are generally satisfied by a sufficient nexus existing between the state and the entity taxed.

Further limitations exist because of the sovereign immunity doctrine.  States may not tax federal instrumentalities or income derived from them.  The State of California has avoided this by considering the tax on corporations to be a tax imposed on the corporate franchise, its right to do business, and not on its income.  Therefore, income from federal obligations can be included in the tax base.

Statutory limitations result from Congressional action restricting state taxation of income from sale of goods in interstate commerce when certain activities are limited.  Public Law 86-272 prohibits any state tax imposed when the business limits its activity to solicitation of orders and no substantial other business takes place.  Also, the company cannot have any inventory stored or maintain an office within the state if protection under PL 86-272 is to be achieved.

Stephen Sears is a Certified Public Accountant (CPA) and an investment advisor with a Masters degree in Taxation.  He has a Bachelor’s degree in Business Administration.  Mr. Sears has been the featured speaker at hundreds of seminars and has been intereviewed countless times on television and radio.

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Freedom Drive 2007 Pt1

Strasbourg Freedom Drive is a campaign organised by disabled people throughout Europe. The focus of the campaign is demand for equal citizenship and rights for disabled people. The campaign is organised by Centre for Independent Living and European Network for Independent Living.

How much do you really know about the history of the US? The duty of every American is to know hos/her history to value the greatness of our nation. It helps us value our freedom and values.
Video Rating: 4 / 5

CanI deposition under the freedom of information act?

Question by Tavern M: CanI deposition under the freedom of information act?
I was wondering if I can deposition a FBI agent(s) under the freedom of information act? Any help would be greatly appreciated! Thanks!

Best answer:

Answer by SoccerRefToo
Tavern

No. You would have to take legal action against the agents or the government to get them into a deposition. The FoI is all about the release of information classified by the government….. existing information in locked ‘files’.

Soccerref

Know better? Leave your own answer in the comments!

How to Become Successful Trader and Gain Financial Freedom

Most entrepreneurs find difficulty in making decisions to become a successful trader. They submit themselves to risky circumstances which can either result to success or give them horrific outcome. There are lots of great opportunities ahead of you if you start to develop an effective trading strategy and positively navigate procedures to earn more profits.

As a trader, you must develop affirmative insights and be acquainted with profitable thoughts. The more you could handle unanticipated situations and be very strong to struggle all the obstruction can lead you to a good harvest of profits. Always make an action towards any barrier. A bunch of action can give a productive result and provide quick trading success.

Though several traders failed to achieve success, there are still reasons to continue and find the winning methods. Unprofitable actions and weaknesses are just wasting of time. The earlier you become enthusiastic about trading makes you effective and successful market trader.

There are essential ways to make everything come on your way. You can have an armor to achieve your goals like training for professional trader. It provides ideas to make critical situations inadequate and soon fade away. Newbie’s and professional traders go through this kind of strategy since it is the first step on their goals and which makes a real advantage for their future. Nobody reached their goals in successful market trading without enough idea about it. Since this training offers seminars and programs on continuous improvement of a person, a trader can now identify himself; therefore find way to overcome all unhelpful behaviors which might not be helpful on his market trading success.

All trading accomplishment needs financial support, especially if you are just a newbie. Without additional knowledge and understanding about trading strategies, you will probably not make the grade. Of course no one wishes to fail and loose everything helplessly. The reason why a trader invests into something is because they want to produce more. They want to have a fixed income and achieve financial stability. However, before making all their goals possible, they submit themselves to trading education. It is a way of making financial independence by entering into an affordable trading education.

Affordable trading education is a great partner in achieving success. It is regardless of age, religion, gender, marital and economical status. Anyone who is willing to learn more and improve themselves is recommended to go through this kind of coaching. It offers an effective trading strategies, helpful techniques and unlimited ideas based on personal experience of early successful traders.

Being focused, responsible and disciplined are great factors in achieving financial freedom. Without these, all your hard work turns out to be nonsense. Consider every step you made. A small hole can damage a balloon and make it useless; just like a simple decision you made, it can cause failure to your career. Pay attention on every little thing you do and decide once you entered this kind of financial stability method. Familiarize yourself on all the aspects of market trading. Though it has a broad limitation, try to learn everything, whether literal or figurative. Gaining knowledge means effectively increasing the possibility to become a successful trader.

Andrew Hely has started his trading career at the young age. He has managed to gain financial freedom from different financial markets. To further your knowledge, visit http://www.worldtradingcollege.com and learn how you can become a successful trader.

Article from articlesbase.com

Related Freedom Of Religion Articles

How to Become Successful Trader and Gain Financial Freedom

Freedom of Religion
by wallyg

Most entrepreneurs find difficulty in making decisions to become a successful trader. They submit themselves to risky circumstances which can either result to success or give them horrific outcome. There are lots of great opportunities ahead of you if you start to develop an effective trading strategy and positively navigate procedures to earn more profits.

As a trader, you must develop affirmative insights and be acquainted with profitable thoughts. The more you could handle unanticipated situations and be very strong to struggle all the obstruction can lead you to a good harvest of profits. Always make an action towards any barrier. A bunch of action can give a productive result and provide quick trading success.

Though several traders failed to achieve success, there are still reasons to continue and find the winning methods. Unprofitable actions and weaknesses are just wasting of time. The earlier you become enthusiastic about trading makes you effective and successful market trader.

There are essential ways to make everything come on your way. You can have an armor to achieve your goals like training for professional trader. It provides ideas to make critical situations inadequate and soon fade away. Newbie’s and professional traders go through this kind of strategy since it is the first step on their goals and which makes a real advantage for their future. Nobody reached their goals in successful market trading without enough idea about it. Since this training offers seminars and programs on continuous improvement of a person, a trader can now identify himself; therefore find way to overcome all unhelpful behaviors which might not be helpful on his market trading success.

All trading accomplishment needs financial support, especially if you are just a newbie. Without additional knowledge and understanding about trading strategies, you will probably not make the grade. Of course no one wishes to fail and loose everything helplessly. The reason why a trader invests into something is because they want to produce more. They want to have a fixed income and achieve financial stability. However, before making all their goals possible, they submit themselves to trading education. It is a way of making financial independence by entering into an affordable trading education.

Affordable trading education is a great partner in achieving success. It is regardless of age, religion, gender, marital and economical status. Anyone who is willing to learn more and improve themselves is recommended to go through this kind of coaching. It offers an effective trading strategies, helpful techniques and unlimited ideas based on personal experience of early successful traders.

Being focused, responsible and disciplined are great factors in achieving financial freedom. Without these, all your hard work turns out to be nonsense. Consider every step you made. A small hole can damage a balloon and make it useless; just like a simple decision you made, it can cause failure to your career. Pay attention on every little thing you do and decide once you entered this kind of financial stability method. Familiarize yourself on all the aspects of market trading. Though it has a broad limitation, try to learn everything, whether literal or figurative. Gaining knowledge means effectively increasing the possibility to become a successful trader.

Andrew Hely has started his trading career at the young age. He has managed to gain financial freedom from different financial markets. To further your knowledge, visit http://www.worldtradingcollege.com and learn how you can become a successful trader.

Article from articlesbase.com

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Raw Food Diet – How it Affects a Person’s Fertility With YIN Constitution in TCM Perspective

I. Introduction
A. What is a typical American raw food diet
The raw food diet is defined as a type of diet of which at least 75% of the daily diet must be unprocessed and uncooked foods or foods can not be heating above 115 degree of Fahrenheit or 40 C, including fresh fruit and vegetables and raw meats. A typical American raw food diet contains mostly yin and dampness pathogen, including mostly raw fruits, vegetables and nuts and seeds.

B. What is a person with yin constitution
According to traditional Chinese medicine, yin constitution is genetic passing through pattern which you inherited from either one of your parent. It represents in the deep layer in your body. A person with yin constitution tend to have
1. colder hands and feet
2. You tongue pale
3. Chill easily
4. etc.

It is for your benefit to take more of warm foods to counter the affects of excessive yin.

II. How raw food diet affects fertility
Since raw food diet is considered as yin and dampness pathogens, it affect a person with yin constitution in different ways

1. Digestive system
Spleen is one important organ needed to break down the food and transform them to energy for keeping our body active. A person with yin constitution already has access yin in the under layer of his or her body, while raw foods are also yin pathogen, it further declines yang qi in the body and weakens and the digestive system in absorbing vital vitamins and minerals, leading to severe digestive disorder and nutrients deficiency.

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2. Circulatory system
Blood are always important to carry oxygen and nutrients for replenishing the depletion of energy lost due to daily activity, dysfunction of spleen causes inability of liver in blood transformation, leading to not enough blood to supply for our body system, causing blood to divert aways from the reproductive organ resulting in delay menstruation, irregular period. In some severe case, it cause infertility.

3. Nervous system
If there are not enough blood to supply the central nervous system in information transmitting and regulating the body function, including hormone secretion, it causes nervous system, such as over production of certain hormones, leading to stress, tiredness, fatigue, irregular menstruation, etc.

4. Secretory system
Since raw foods are considered as dampness pathogen, it also interferes with the spleen in controlling the internal dampness caused by impairment of water metabolism within the body or spleen, leading to impairing the spleen yang and the development of interior damp-cold, resulting in qi and blood stagnation, leading to delay menstruation and menstrual pain and cramps.

Since Kidney yin is defined as the foundation of the yin fluid of the body, therefore it helps to moisten, nourish the organs and tissues and maintain the body fluid balance with fire of kidney yang. Raw foods are yin in nature, prolong intake of may decrease the yang qi in the kidney, leading to symptoms of heat, causing fluid imbalance, irregular menstruation and in serve case, causing infertility

III. Treatment
a) Cooking your food or counter it with some warm foods and avoid over consumption of hot foods which may contribute to cool heat in your body.
b) Moderate exercise is always recommended in traditional Chinese medicine to increase blood flow.
c) You make sure that you relax and rest a lots to avoid the abnormal production of certain hormones

For the best pregnancy self help program review, please visit
http://bestfertility.blogspot.com/

or my home page at
http://medicaladvisorjournals.blogspot.com
All articles By Kyle J. Norton Are For Information and Education Only, Please Consult With Your Doctor or Related Field Specialist Before Applying.

All rights reserved. Any reproducing of this article must have the author name and all the links intact.
“Let You Be With Your Health, Let Your Health Be With You” Kyle J. Norton
I have been studying natural remedies for disease prevention for over 20 years and working as a financial consultant since 1990. Master degree in Mathematics and BA in world literature, teaching and tutoring math at colleges and universities before joining insurance industries. Part time Health, Insurance and Entertainment Article Writer.Part time Health, Insurance and Entertainment Article Writer.

Article from articlesbase.com

Click here to watch the full movie: video.google.com Neither left- nor right-wing, this startling examination exposes the systematic erosion of civil liberties in America. Please suport this film, donate here: www.freedomtofascism.com Aaron Russo talks with former Chief Counsel and IRS Commissioner Sheldon Cohen. Mr. Cohen also is the AUTHOR of the TAX CODE! You WILL NOT believe what you hear! The US doesn’t want you know know this! Article XVI which gives the congress the “power” to have a federal income tax, was found to be UNCONSTITUTIONAL by the Supreme Court! How congress can ratify anything found UNCONSTITUTIONAL is BEYOND me! www.claremont.org The Supreme Court declared it unconstitutional in 1895. Referring to the explicit prohibition against direct taxation in Article I, the court argued that the income tax would excessively enhance federal power in relation to state power. www.usconstitution.net In 1895, in the Supreme Court case of Pollock v Farmer’s Loan and Trust (157 US 429), the Court disallowed a federal income tax. The tax was designed to be an indirect tax, which would mean that states need not contribute portions of a whole relative to its census figures. The Court, however, ruled that the income tax was a direct tax and subject to apportionment. This was the last in a series of conflicting court decisions dating back to the Civil War. Between 1895 and 1909, when the amendment was passed by Congress, the Court began to back down on its position, as it

2009 Health Care Reform Bill, Pros & Cons – What About the Constitution?

There is daily coverage of the 2009 Health Care Reform Bill pros and cons. The coverage is incessant and well it should be. This health care plan will change our lives. However, there is a fundamental question that is ignored, what about the Constitution?

Very recently, Speaker of the House Pelosi was asked by CNS News, “… where does the Constitution grant Congress the authority to enact an individual health insurance mandate?” Her response was, “Are you serious? Are you serious?” CNS News: “Yes, yes I am.”

Later, Pelosi’s press secretary went on record as saying, “That is not a serious question.” My question: “Asking for Constitutional clarification is not a serious question?”

I have another question just how many of our Senators and Representatives do you think have actually read the Health Reform Act? Yes, I think you are right. Not very many.

Regardless, it seems to me that it is not within Congress’ or President Obama’s authority to dictate to any citizen whether an individual must carry health insurance. How about you? How do you feel about it?

It is like automobile seat belt laws. I know that there is evidence to support the use of seat belts. Still, in my naive way of thinking, I cannot accept being fined for not wearing my seatbelt. There is no evidence that my not wearing a seatbelt will hurt any one else.

So then, this law, the seatbelt law, is a law for my own good. A law passed by those that know better for my own good. Whatever happened to my unalienable rights? I realize that those unalienable rights are not part of the Constitution but they are words on which this nation was founded (The Declaration of Independence).

Some would argue that enacting a Public Health Policy requiring health insurance under penalty of prosecution falls under the Congress’ Constitutional prerogative or right and duty “to promote the general welfare”. I agree.Promoting the general welfare is Congress’ obligation. However, it is not their prerogative, duty or right to dictate the general welfare. Promoting and dictating are two distinct words with completely different meanings.

Any law that would require a citizen to insure himself for his own protection under penalty of prosecution is not promoting. That is dictating. It is enforcement, not a suggestion.

Do not confuse the likes of auto liability insurance, which is an enforced law in most of the country, with a required health insurance mandate.

Liability insurance protects you from the consequences of someone else’s actions. If someone causes harm or damage to you or your property, you have recourse. Liability insurance protects you from someone else’s negligence not your own.

Requiring liability insurance is promoting the general welfare. That mandate protects you from others. Health insurance protects you for you. It does not protect you from someone else.

Requiring me or anyone else to have medical insurance under penalty of prosecution is just plain wrong.

Maybe we should also require mandatory life insurance, so that I can pay those exorbitant funeral costs. What do you think?

There are many events and issues that deserve honest non-partisan review. Tony Perez is the editor of just such a review.

You can express your objective non-partisan opinions and comments at http://The-Independent-Voice.com. Go there now and give us your insight.

Article from articlesbase.com

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University of Baltimore Student Newspaper Hosts First Amendment Festival on Sept. 17

University of Baltimore Student Newspaper Hosts First Amendment Festival on Sept. 17











FAFFf


Baltimore, MD (PRWEB) September 16, 2007

The UB Post will host a First Amendment Free Food Festival on Monday, Sept. 17, Constitution Day, from 3:30 to 6 p.m. on the University of Baltimore’s Gordon Plaza. This unique, interactive event will give students and others a glimpse into what life would be like without the free speech rights — freedom of the press, freedom of speech, the right to assemble, freedom of religion, and the right to petition the government — guaranteed by the U.S. Constitution. The event is free and open to the public. Gordon Plaza is located at the corner of Maryland and W. Mt. Royal avenues.

Here is how the festival will work:


     Guests will “sign away” their First Amendment rights in order to enter a fenced-off area of the plaza, where free food, drink and other giveaways will be available to all participants.
     Select students will act as “enforcers” to demonstrate to participants what it means to live without First Amendment rights.
     In addition to the enforcers, there will be staged performance pieces to demonstrate what happens when First Amendment rights are taken away.

Nedra Cruz, a graduate student in UB’s publications design program and editor in chief of The UB Post, said the idea for the festival came from a college newspaper convention that she attended last spring. While there, she learned that Florida Atlantic University had successfully hosted a festival about the First Amendment, and their students believed it was a good way to recognize Constitution Day. Post staff members talked with their counterparts at Florida Atlantic’s student newspaper, and Cruz and her fellow students decided to bring the idea to UB.

“We’re recognizing Constitution Day, but we’re doing it in a fun, festive way so that students can enjoy — and nourish — themselves while coming to appreciate their First Amendment Rights,” Cruz said. “Our goal isn’t to offend anyone, but we hope to enlighten the community about its rights and how they can be taken for granted. It’s hard to believe that, in the 21st century, there are still countries where citizens don’t have the freedoms that we have in America.”

The UB Post is the student-run monthly newspaper of the University of Baltimore.

The University of Baltimore is a member of the University System of Maryland and comprises the School of Law, the Yale Gordon College of Liberal Arts and the Merrick School of Business.

For more information, contact:

Nedra Cruz

410.837.4029

ubpost @ ubalt.edu

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Alan Sabrosky, US Marine Corps veteran-The Autograph-07-13-2011

www.presstv.com In this edition of the show Susan Modaress interviews Alan Sabrosky, US Marine Corps Veteran. Alan Sabrosky a writer and consultant, specializing in national and international security affairs discloses intriguing facts on the implication of Israel in 9/11 events that are by and large unheard of in mainstream media.
Video Rating: 4 / 5

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