When one looks at total revenues for the United States, the biggest revenue covers Personal Income tax. If you want to resolve a fiscal crisis the dimensions of the the one the United states currently finds itself in, you want to look at the biggest sources to make adjustments. Corporate Income taxes are so small as to be found irrelevant for this discussion. Should fact I would encourage that Corporate Income taxes be abolished in the United States, if just if the proposal for funding healthcare in this article is implemented.
Otherwise, I are convinced that a Corporate Income Tax of 1.55% that cannot be reduced in by any means should be implemented. The federal income tax statutes echos the language of the 16th amendment in praoclaiming that it reaches "all income from whatever source derived," (26 USC s. 61) including criminal enterprises; criminals who neglect to report their income accurately have been successfully prosecuted for anjing.
Since the words of the amendment is clearly suitable to restrict the jurisdiction belonging to the courts, its not immediately clear why the courts emphasize the words "all income" and neglect the derivation of the entire phrase to interpret this section - except to reach a desired political conclusion. 
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