U.S. Constitution – Amendment 16
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Amendment 16 – Status of Income Tax Clarified
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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.
Notes for this amendment:
Proposed 7/12/1909
Ratified 2/3/1913
Note
History
Article 1, Section 9
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Last Modified: 24 Jan 2010