Passed by Congress July 2, 1909 and Ratified by States February 3, 1913
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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.

The United States Constitution

Preamble / Article I / Article II / Article III / Article IV / Article V / Article VI / Article VII

Amendments

1st / 2nd / 3rd / 4th / 5th / 6th / 7th / 8th / 9th / 10th / 11th / 12th / 13th / 14th / 15th / 16th / 17th / 18th / 19th / 20th / 21st / 22nd / 23rd / 24th / 25th / 26th / 27th

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