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Sixteenth Amendment to the United States Constitution

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Amendment XVI (the Sixteenth Amendment) of the United States Constitution 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.

http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16