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.
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Amendment XVI
1 selectable clause · PDF page 15
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Passed by Congress July 2, 1909. Ratified February 3, 1913. (Note: Article I, Section 9 of the Constitution was modified by the 16 h Amendment.)