Sixteenth Amendment to the United States Constitution

E70254

amendment to the United States Constitution constitutional amendment

The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.

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All labels observed (6)

Label	Occurrences
Sixteenth Amendment to the United States Constitution canonical	15
Sixteenth Amendment	2
16th Amendment to the United States Constitution	1
Sixteenth Amendment power to tax incomes without apportionment	1
The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.	1
U.S. Const. amend. XVI	1

Statements (46)

Predicate	Object
instanceOf	amendment to the United States Constitution ⓘ constitutional amendment ⓘ
affects	Internal Revenue Code ⓘ
alsoKnownAs	Income Tax Amendment ⓘ
amendmentNumber	16 ⓘ
appliesTo	income from whatever source derived ⓘ taxes on incomes ⓘ
areaOfLaw	constitutional law ⓘ tax law ⓘ
constitutionalCategory	taxation and revenue ⓘ
controversy	subject of tax protester arguments ⓘ
country	United States of America ⓘ
doesNotRequire	apportionment of income taxes among the several states ⓘ basing income taxes on the United States Census ⓘ
enables	modern federal income tax system in the United States ⓘ withholding of income tax by the federal government ⓘ
followedBy	Seventeenth Amendment to the United States Constitution ⓘ
governmentBranchEmpowered	United States Congress ⓘ
interpretedBy	Supreme Court of the United States ⓘ
jurisdiction	United States government ⓘ surface form: federal government of the United States
language	English ⓘ
legalEffect	allows federal income tax without apportionment among the states ⓘ allows federal income tax without regard to any census or enumeration ⓘ authorizes Congress to levy an income tax ⓘ
motivatedBy	need to clarify congressional power to tax incomes after Pollock v. Farmers' Loan & Trust Co. ⓘ
overcame	apportionment requirement for direct taxes in Article I of the U.S. Constitution ⓘ
partOf	United States Constitution ⓘ
precededBy	Fifteenth Amendment to the United States Constitution ⓘ
primaryPurpose	to confirm and expand congressional power to tax incomes ⓘ
proposalApprovedByCongressOn	1909-07-12 ⓘ
proposedBy	United States Congress ⓘ
ratificationThreshold	three-fourths of the states ⓘ
ratifiedBy	state legislatures ⓘ
ratifiedOn	1913-02-03 ⓘ
ratifiedYear	1913 ⓘ
region	United States of America ⓘ surface form: United States
relatedCourtCase	Brushaber v. Union Pacific Railroad Co. ⓘ Pollock v. Farmers' Loan & Trust Co. ⓘ
relatedTo	Article I, Section 2 of the United States Constitution ⓘ Article I, Section 9 of the United States Constitution ⓘ
shortName	Sixteenth Amendment to the United States Constitution self-linksurface differs ⓘ surface form: Sixteenth Amendment
status	in force ⓘ
subject	federal income tax ⓘ taxation ⓘ
text	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. ⓘ
typeOfTaxAuthorized	direct tax on incomes ⓘ

Referenced by (21)

Full triples — surface form annotated when it differs from this entity's canonical label.

Fifteenth Amendment to the United States Constitution → followedBy → Sixteenth Amendment to the United States Constitution ⓘ

Seventeenth Amendment to the United States Constitution → precededBy → Sixteenth Amendment to the United States Constitution ⓘ

Progressive Era → significantEvent → Sixteenth Amendment to the United States Constitution ⓘ

this entity surface form: 16th Amendment to the United States Constitution

Helvering v. Bruun → constitutionalContext → Sixteenth Amendment to the United States Constitution ⓘ

Sixteenth Amendment to the United States Constitution → shortName → Sixteenth Amendment to the United States Constitution self-linksurface differs ⓘ

this entity surface form: Sixteenth Amendment

Underwood Tariff Act → legalBasisForIncomeTax → Sixteenth Amendment to the United States Constitution ⓘ

Underwood Tariff Act → implementedConstitutionalAmendment → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1913 → authorizedBy → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1913 → constitutionalBasis → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1916 → affectedBy → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1918 → relatedTo → Sixteenth Amendment to the United States Constitution ⓘ

Direct Tax Clause of the United States Constitution → relatedToClause → Sixteenth Amendment to the United States Constitution ⓘ

Eisner v. Macomber → concernsAmendment → Sixteenth Amendment to the United States Constitution ⓘ

Eisner v. Macomber → interprets → Sixteenth Amendment to the United States Constitution ⓘ

this entity surface form: Sixteenth Amendment power to tax incomes without apportionment

Pollock v. Farmers' Loan & Trust Co. → influenced → Sixteenth Amendment to the United States Constitution ⓘ

Brushaber v. Union Pacific Railroad Co. → legalSubject → Sixteenth Amendment to the United States Constitution ⓘ

Brushaber v. Union Pacific Railroad Co. → holding → Sixteenth Amendment to the United States Constitution ⓘ

this entity surface form: The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.

Brushaber v. Union Pacific Railroad Co. → relatedConstitutionalProvision → Sixteenth Amendment to the United States Constitution ⓘ

Income Tax Amendment → hasOfficialName → Sixteenth Amendment to the United States Constitution ⓘ

Income Tax Amendment → shortName → Sixteenth Amendment to the United States Constitution ⓘ

this entity surface form: Sixteenth Amendment

Income Tax Amendment → hasLegalCitation → Sixteenth Amendment to the United States Constitution ⓘ

this entity surface form: U.S. Const. amend. XVI