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  8. 16th Amendment  2 Sites
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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Sixteenth Amendment to the United States Constitution - Wikipedia, the free encyclopedia - Allows the Congress to levy an income tax without regard to the States or the Census. Included in this article are states and ratification dates, history and court cases. The Origin of the Income Tax - Chronological events starting in 1812 to the present that had an effect on taxation.
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