Redirected from 16th Amendment to the United States Constitution
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.
There is some academic dispute as to whether proper procedure was followed in the ratification of this amendment.
http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16
wikipedia.org dumped 2003-03-17 with terodump