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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.
Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a ...
The Court held that the Act was constitutional based on the following: 1) there was power by virtue of the Sixteenth Amendment to levy the tax without apportionment; 2) the due process clause of the Fifth Amendment is not a limitation upon Congress's taxing power; and 3) the statute did not violate the uniformity clause of Article I, Section 8 ...
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 ...
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 ...
General Welfare Act of 1937 ("Townsend National Recovery Plan") ... Apportionment of Legislature, I ... Repeal Constitution's 16th Amendment and Prohibit Federal ...
The ratification of the Sixteenth Amendment essentially overturned the key holding in Pollock, and Congress established a new federal income tax in the Revenue Act of 1913. The Court's holding regarding the taxation of interest income on certain bonds was later overruled in the 1988 case of South Carolina v.
Union Pacific Railroad, 240 U.S. 1 (1916), indicated that the Sixteenth Amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax based on the source of the income. The Amendment removed the need for the ...