I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
All means All.
Each and Every Income Tax Act.
Every Income Tax Act of Congress is required to use the same definition of income that the Supreme Court has ruled upon. And since that meaning is "definitely settled", by decisions of the Supreme Court, no court can or will ever question the meaning again.
The reason Congress does not get to decide the meaning of the word income was explained in a prior Supreme Court case. Speaking on the meaning of the word income, the Supreme Court said this:
The Constitution is superior to Congress because the Constitution is the Creator; Congress is the Created.
The Constitution gives to Congress, the limited power that Congress has. Congress can not modify the Constitution by legislation.
The 16th Amendment brought the word "income" into the Constitution. Once the meaning of income acquired Constitutional implications, defining that meaning was moved out of the reach of Congress.
In order to understand what Congress can "lay and collect taxes" on "without apportionment" and "without regard to any census" we need to understand what the Sixteenth Amendment; Constitutional meaning; of "income" is and we need to understand the nature of the tax that Congress can impose under these conditions.