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