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Taxation of illegal income in the United States : ウィキペディア英語版 | Taxation of illegal income in the United States
In the United States, the Internal Revenue Code (IRC) was enacted by the U.S. Congress in part for the purpose of taxing net income.〔''Commissioner v. Tellier'', 383 U.S. 687, 691, 86 S. Ct. 1118, 66-1 U.S. Tax Cas. (CCH) paragr. 9319 (1966) (hereinafter ''Tellier'').〕 A person’s taxable income will generally be subject to the same Federal income tax rules, regardless of whether the income was obtained legally or illegally. == Notable cases == Al Capone was successfully prosecuted for tax evasion. Additionally, Soviet spy Aldrich Ames, who had earned more than $2 million cash for his espionage, was also charged with tax evasion as none of the Soviet money was reported on his tax returns. Ames attempted to have the tax evasion charge dismissed on the grounds his espionage profits were illegal, but the charges stood.
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