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In the United States, Tax Day is a colloquial term for the day on which individual income tax returns are due to the federal government.〔(【引用サイトリンク】url=http://www.loc.gov/rr/business/hottopic/irs_history.html )〕 The term may also refer to the same day for states, even where the tax return due date is a different day. Since 1955, for those living in the United States, Tax Day has typically fallen on April 15.〔 For those filing a U.S. tax return but living outside the United States and Puerto Rico, Tax Day has typically fallen on June 15, due to the two-month automatic extension granted to filers by IRS Publication 54. Due to Emancipation Day in Washington, D.C., (which is observed on the weekday closest to April 16), when April 15 falls on a Friday, tax returns are due the following Monday; when April 15 falls on a Saturday or Sunday, tax returns are due the following Tuesday.〔(【引用サイトリンク】url=http://www.irs.gov/irb/2011-10_IRB/ar09.html )〕 *In , Tax Day was }} |Sun=Tuesday, April 17 |Fri|Sat=}} |}} }} *In , Tax Day }} |Sun==417 |is |>417|was|will be}} }} Tuesday, April 17 |Fri|Sat==418 |is |>418|was|will be}} }} }} |=415 |is |>415|was|will be}} }} }} }} *In , Tax Day will be }} |Sun=Tuesday, April 17 |Fri|Sat=}} |}} }}〔(【引用サイトリンク】url=http://www.efile.com/tax-day-deadlines/ )〕 *In , Tax Day will be }} |Sun=Tuesday, April 17 |Fri|Sat=}} |}} }} Similarly, April 15 is the deadline for filing Income Tax Returns (ITR) in the Philippines. ==History== Federal income tax was introduced with the Revenue Act of 1861 to help fund the Civil War, and subsequently repealed, re-adopted, and held unconstitutional. The early taxes were based on assessments, not voluntary tax returns. Tax payment dates varied by act.〔See, for example, Revenue Act of 1861, section 50, Revenue Act of 1862 section 91.〕 The case of ''Pollock v. Farmers' Loan & Trust Co.'' challenged the constitutionality of the Wilson–Gorman Tariff Act of 1894 which taxed incomes over $4,000 at the rate of two percent. The case was decided by the United States Supreme Court in 1895. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively direct taxes. The Act was therefore unconstitutional because it violated the Constitution's rule that direct taxes be apportioned among the states.〔U.S. Constitution, Article I, Section 9.〕 In 1913, eighteen years later, the Sixteenth Amendment to the United States Constitution was ratified. This Amendment gave the United States Congress the legal authority to tax all incomes without regard to the apportionment requirement. The filing deadline for individuals was March 1 in 1913 (the first year of a federal income tax), and was changed to March 15 in 1918 and again to April 15 in 1955. Today, the filing deadline for U.S. federal income tax returns for individuals remains April 15 or, in the event that the 15th falls on a Saturday, Sunday or holiday, the first succeeding day that is not a Saturday, Sunday or holiday. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax Day」の詳細全文を読む スポンサード リンク
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