Browse the Constitution Annotated

Sixteenth Amendment 

• 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