Home > Regional > North America > United States > Government > Law > Constitution > 16th Amendment
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.
http://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution
Allows the Congress to levy an income tax without regard to the States or the Census. Included in this article are states and ratification dates, history and court cases.
http://mises.org/library/origin-income-tax
Chronological events starting in 1812 to the present that had an effect on taxation.
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