The Sixteenth Amendment, ratified in 1913.
Sixteenth Amendment (Amendment XVI)
The 16th amendment to the US Constitution provides for the federal income tax.
After the Supreme Court decision in Pollock v. Farmers' Loan and Trust, Progressives sought to create a federal income tax by Constitutional amendment.
No. A constitutional amendment was necessary before congress could impose a tax on property.
1913
Give Congress the constitutional authority to levy income taxes.
to help the poor, Progressive reformers called for a constitutional amendment to legalize a graduated income tax.
Power of the Federal Government
Perhaps you need to clarify your question somewhat. Collection and allocation of income taxes are authorized by the Constitution of the United States. Collection is authorized specifically by the 16th Amendment of the Constitution.
A constitutional amendment.
A constitutional amendment.
The 16th Amendment to the US Constitution authorized the collection of Federal income tax. It clearly set out that it could be enacted, and how it was to be based. That's why it's title is the 'Status of Income Tax Clarified. '