Browse the Constitution Annotated
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.
- Amdt16.1 Sixteenth Amendment: Historical Background
- Amdt16.2 Sixteenth Amendment: Doctrine and Practice
- Amdt16.2.1 Sixteenth Amendment: Determination of Income