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