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The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co.
The history of income taxation in the United States began in the 19th century with the imposition of income taxes to fund war efforts. However, the constitutionality of income taxation was widely held in doubt (see Pollock v. Farmers' Loan & Trust Co.) until 1913 with the ratification of the 16th Amendment.
Sixteenth Amendment can refer to: Sixteenth Amendment to the United States Constitution; Sixteenth Amendment of the Constitution of India, also known as the Anti-Secession Amendment, 1963 amendment enabling the government to restrict certain freedoms, followed the Sino-Indian War of 1962; Sixteenth Amendment of the Constitution of Ireland
Internal Revenue Serv., the United States Court of Appeals for the District of Columbia Circuit ruled that a personal injury award received by a taxpayer was "within the reach of the congressional power to tax under Article I, Section 8 of the Constitution" — even if the award was "not income within the meaning of the Sixteenth Amendment".
Another argument made by some tax protesters is that because the United States Congress did not pass an official proclamation recognizing Ohio's 1803 admission to statehood until 1953 (see Ohio Constitution), Ohio was not a state until 1953 and therefore the Sixteenth Amendment was not properly ratified (see Ivey v. United States [2] and ...
Gompers reasoned that Prohibition activists had recently secured the 18th Amendment, and women had gained suffrage through the 19th Amendment because these issues were “a matter of national ...
On December 17, 2007, the United States District Court for the Northern District of Illinois ruled that Benson's "Reliance Defense Package" (including Benson's Sixteenth Amendment non-ratification argument), constituted a "fraud perpetrated by Benson" that had "caused needless confusion and a waste of the customers' and the IRS' time and ...
The court’s newest justice and first Black woman participated in oral arguments Tuesday in a case involving Section 2 of the Voting Rights Act, which bars racial discrimination in voting policies.