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.
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 ...
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 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 ...
The 17th Amendment did not affect any senator chosen before it was ratified. Before the 16th Amendment on income taxes, federal government was not as powerful as today Prior to 1913, legislative ...
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.
This amendment would have heavily reduced America's ability to be involved in war, requiring a national referendum to confirm any declaration of war. Public support for the amendment was very robust through the 1930s, a period when isolationism was the prevailing mood in the United States. [17] [18] [19]
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 ...