Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in the court case of Pollock v. Farmers' Loan & Trust Co. (1895). The amendment was adopted on February 3, 1913.
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- Arguments before the Committee on Privileges and Elections of the United States Senate, in behalf of a sixteenth... - United States
- The proposed sixteenth article of amendment to the Constitution of the United States: Memorandum submitted to... - Joseph Hodges Choate
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