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U.S. Constitution, Amendment XVI | PRIA

The U.S. Constitution

The foundational instrument above the U.S. Code, federal statutes, and the CFR.

Ratified 1788 · 7 Articles · 27 Amendments · 54 sections · search the full text in Bluebook citation form.

Looking for federal statute? Browse the United States Code .

1 provisions·Filtered byAmend. XVI✕

U.S. Const. amend. XVI Income taxes
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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.