Sixteenth Amendment To The United States Constitution

Sixteenth Amendment To The United States Constitution

"Sixteenth Amendment" redirects here. For the Irish amendment, see Sixteenth Amendment of the Constitution of Ireland.

The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in Pollock v. Farmers' Loan & Trust Co. (1895). It was ratified on February 3, 1913.

Read more about Sixteenth Amendment To The United States Constitution:  Other Constitutional Provisions Regarding Taxes, Income Taxes Pre-Pollock, The Pollock Case, Adoption, Pollock Nullified, Case Law

Famous quotes containing the words sixteenth, amendment, united, states and/or constitution:

    April is in my mistress’ face,
    And July in her eyes hath place,
    Within her bosom is September,
    But in her heart a cold December.
    —Unknown. Subject #4: July Subject #5: September Subject #6: December. All Seasons in One. . .

    Oxford Book of Sixteenth Century Verse, The. E. K. Chambers, comp. (1932)

    Every family should extend First Amendment rights to all its members, but this freedom is particularly essential for our kids. Children must be able to say what they think, openly express their feelings, and ask for what they want and need if they are ever able to develop an integrated sense of self. They must be able to think their own thoughts, even if they differ from ours. They need to have the opportunity to ask us questions when they don’t understand what we mean.
    Stephanie Martson (20th century)

    So here they are, the dog-faced soldiers, the regulars, the fifty-cents-a-day professionals riding the outposts of the nation, from Fort Reno to Fort Apache, from Sheridan to Stark. They were all the same. Men in dirty-shirt blue and only a cold page in the history books to mark their passing. But wherever they rode and whatever they fought for, that place became the United States.
    Frank S. Nugent (1908–1965)

    Mr. Christian, it is about time for many people to begin to come to the White House to discuss different phases of the coal strike. When anybody comes, if his special problem concerns the state, refer him to the governor of Pennsylvania. If his problem has a national phase, refer him to the United States Coal Commission. In no event bring him to me.
    Calvin Coolidge (1872–1933)

    I never did ask more, nor ever was willing to accept less, than for all the States, and the people thereof, to take and hold their places, and their rights, in the Union, under the Constitution of the United States. For this alone have I felt authorized to struggle; and I seek neither more nor less now.
    Abraham Lincoln (1809–1865)