| Revision as of 01:02, 6 February 2003 view sourceMav (talk | contribs)Extended confirmed users77,874 editsm It went into force on February 3, 1913.← Previous edit | Revision as of 07:30, 25 February 2003 view source Mav (talk | contribs)Extended confirmed users77,874 editsm authorizing a graduated income tax,Next edit → | ||
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| '''Amendment XVI''' (the '''Sixteenth Amendment''') of the ] states: | '''Amendment XVI''' (the '''Sixteenth Amendment''') of the ], authorizing a graduated ], was ratified on ], ]. It states: | ||
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| The ] shall have power to lay and collect ], from whatever source derived, without apportionment among the several ], and without regard to any ] or enumeration. | The ] shall have power to lay and collect ], from whatever source derived, without apportionment among the several ], and without regard to any ] or enumeration. | ||
Revision as of 07:30, 25 February 2003
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing a graduated income tax, was ratified on February 23, 1913. It states:
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.
Interpretation and history
This amendment establishes the constitutionality of the federal income tax.
It went into force on February 3, 1913.
http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16