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Revision as of 07:34, 25 February 2003 by Mav (talk | contribs) (fix date)(diff) ← Previous revision | Latest revision (diff) | Newer revision → (diff)Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing a graduated income tax, was ratified on February 3, 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.
http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16