Commentary
The Constitution granted Congress the power to impose personal income taxes before the ratification of the 16th Amendment, but the 16th Amendment facilitated that power. This essay explains the amendment’s background and effect.
Understanding the Constitution: Taxes and the 16th Amendment
Understanding the Constitution
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Part 12
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A copy of an IRS 1040 tax form at an H&R Block office in Miami on Dec. 22, 2017. Joe Raedle/Getty Images
A copy of an IRS 1040 tax form at an H&R Block office in Miami on Dec. 22, 2017. Joe Raedle/Getty Images
Part 1
Understanding the Constitution: The Style of the Preamble
Part 2
Understanding the Constitution: The Force of the Preamble
Part 3
Understanding the Constitution: How the Document Was Composed
Part 4
Understanding the Constitution: Why Most Federal Land Holdings Are Unconstitutional and Why You Should Care
Part 5
Understanding the Constitution: Can the 25th Amendment Be Used to Remove Biden?
Part 6
Understanding the Constitution: Constitutional Amendments Work
Part 7
Understanding the Constitution: The English Foundation
Part 8
Understanding the Constitution: The 14th Amendment: Part I
Part 9
Understanding the Constitution: The 14th Amendment: Part II
Part 10
Understanding the Constitution: The 17th Amendment and Direct Election of Senators
Part 11
Understanding the Constitution: Strict Construction, Textualism, and Originalism
Part 12
Understanding the Constitution: Taxes and the 16th Amendment
