16th Amendment to the U.S. Constitution: Federal Income Tax …
2022年9月13日 · Passed by Congress on July 2, 1909, and ratified February 3, 1913, the 16th amendment established Congress's right to impose a Federal income tax.
Sixteenth Amendment to the United States Constitution
Shortly after the amendment was ratified, Congress imposed a federal income tax with the Revenue Act of 1913. The Supreme Court upheld that income tax in the 1916 case of Brushaber v. Union Pacific Railroad Co., and the federal government has continued to …
Sixteenth Amendment | Resources - Constitution Annotated
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 …
The Sixteenth Amendment - The National Constitution Center
The Sixteenth Amendment, ratified in 1913, played a central role in building up the powerful American federal government of the twentieth century by making it possible to enact a modern, nationwide income tax.
Sixteenth Amendment Income Tax - Constitution Annotated
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.
16th Amendment - Income Tax | Constitution Center
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.
Sixteenth Amendment | Definition, Summary, & Facts | Britannica
Sixteenth Amendment, amendment (1913) to the Constitution of the United States permitting a federal income tax. The amendment was passed to remove the ‘direct tax dilemma’ related to Article I, Section 8 of the Constitution. Learn more about …
Amdt16.1 Overview of Sixteenth Amendment, Income Tax
The Sixteenth Amendment clarified that Congress has the power to collect an income tax without apportionment among the states, and without regard to population. 3 Footnote U.S. Const. amend. XVI.
Income Tax Under the Sixteenth Amendment - FindLaw
2022年7月29日 · When Congress ratified the Sixteenth Amendment in 1913, lawmakers opened the door for what would become the federal government's largest source of revenue: income taxes.
Sixteenth Amendment Income Tax - LII / Legal Information Institute
Sixteenth Amendment Income Tax. Overview of Sixteenth Amendment, Income Tax. Historical Background on Sixteenth Amendment. Income and Corporate Dividends. Corporate Earnings. Gains. Income from Illicit Transactions. Deductions and Exemptions. Diminution of Loss