Back Sixtēoþa Gebētung þære Grundgesetnesse þāra Geānedra Rīca American ANG Шаснаццатая папраўка да Канстытуцыі ЗША Byelorussian Setzena esmena de la Constitució dels Estats Units Catalan 16. Zusatzartikel zur Verfassung der Vereinigten Staaten German Sixteenth Amendment to the United States Constitution English Decimosexta Enmienda a la Constitución de los Estados Unidos Spanish Ameerika Ühendriikide põhiseaduse kuueteistkümnes parandus Estonian متمم شانزدهم قانون اساسی ایالات متحده آمریکا Persian Yhdysvaltain perustuslain 16. lisäys Finnish Seizième amendement de la Constitution des États-Unis French
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Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federal income tax.[1] This allows the federal government to collect a tax on personal income, no matter where that income came from.[a] The Sixteenth Amendment overturned the 1895 Supreme Court landmark decision in Pollock v. Farmers' Loan & Trust Co.[3] In Pollock, the Court ruled that a 2 percent tax on incomes over $4,000 was unconstitutional.[3] This was because the law the ruling struck down did not allow for apportionment,[b] the court ruled against it.[3] The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment.
- ↑ "16th Amendment to the U.S. Constitution: Federal Income Tax (1913)". OurDocuments.gov. Retrieved 5 March 2016.
- ↑ 2.0 2.1 2.2 2.3 Steve Hargreaves (7 March 2013). "Dealt some drugs? Stole some cash? There's a line on your income tax form to declare it". CNN Money. Retrieved 5 March 2016.
- ↑ 3.0 3.1 3.2 "Sixteenth Amendment". The Free Dictionary/Farlex. Retrieved 5 March 2016.
- ↑ Harry Hubbard, 'The Sixteenth Amendment', Harvard Law Review, Vol. 33, No. 6 (Apr., 1920), p. 794
- ↑ 5.0 5.1 W. C. J., 'Constitutional Law: Income Tax: Sixteenth Amendment', California Law Review, Vol. 4, No. 4 (May, 1916), pp. 334–335
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