Summary
This amendment grants Congress the power to levy and collect taxes on incomes from any source, without requiring apportionment among the states or regard to any census.
Table of contents
- Amendment 16
Cross-references
None listed.
Full text
Amendment 16 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.