The U.S. Constitution gives the federal government the power to impose a tax on income from whatever source derived.

Name: The U.S. Constitution gives the federal government the power to impose a tax on income from whatever source derived.
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Article I, Section 8 of the U.S. Constitution grants Congress the power to "lay and collect Taxes, Duties, Imposts, and Excises." This includes the power to impose a tax on income from any source, which is currently in effect through the federal income tax system.

The US Constitution Gives the Federal Government the Power to Impose