The Sixteenth Amendment to the U.S. Constitution gives Congress the 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.

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Quizplus · Accepted Answer

The Sixteenth Amendment to the U.S. Constitution, ratified in 1913, did indeed give Congress the power to lay and collect taxes on incomes, without needing to apportion them among the states or take a census or enumeration.