Sixteenth Amendment to the United States Constitution

Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. The amendment states:

Related Topics:
United States Constitution - Income tax - February 3 - 1913 - Amendment

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The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

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