Search results
Results from the WOW.Com Content Network
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 Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. This form of taxation made the federal government powerful. It was supported by advocates called ...
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States.In a 5–4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax.
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "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 ...
The only amendment to be ratified through this method thus far is the Twenty-first Amendment in 1933. That amendment is also the only one that explicitly repeals an earlier one, the Eighteenth Amendment (ratified in 1919), establishing the prohibition of alcohol.
What does the 14th Amendment say about citizenship by birth. The 14th Amendment was ratified in 1868 coming out of the Civil War, granting citizenship and rights to formerly enslaved people.
Under Article V of the U.S. Constitution, an amendment proposed by Congress must be ratified by three-fourths of the states to become part of the Constitution. The Article permits Congress to specify, for each amendment, whether the ratification must be by each state's legislature or by a constitutional convention in each state; for the Sixteenth Amendment, Congress specified ratification by ...
The Sixteenth Amendment overruled the Pollock and has made it clear that there is no requirement for apportionment of income taxes. [12] In Bowers v. Kerbaugh-Empire Co. , [ 13 ] the Supreme Court reviewed Pollock , the Corporation Excise Tax Act of 1909, and the Sixteenth Amendment and concluded that Congress had always had the unfettered ...