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U.S. Const., Amend. XVI:

"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."

Amendment XVI, referring to the power of the federal government to levy income taxes, without apportionment or census, was ratified February 3, 1913.

In order to understand its implications, read:

Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916);

Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926);

Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955);

Penn Mutual Indemnity Co. v. Commissioner, 277 F.2d 16, 60-1 U.S. Tax Cas. (CCH) paragr. 9389 (3d Cir. 1960);

Murphy v. Internal Revenue Service and United States, 460 F.3d 79, 2006-2 U.S. Tax Cas. (CCH) paragr. 50,476, 2006 WL 2411372 (D.C. Cir. August 22, 2006).

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Melvin Bayer

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